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Betty Bottom commenced a business called Friends of Earth, which sellscco friendly home and garden products and provides consulting on sustainable living. The business has been registered for GST. GST rate is 7%. The following transactions pertain to her business for the first month of soperation. The business uses perpetual inventory system Jan " Betty Bottom deposited $20,000 cash into the business bank account. pad Obtained a medium term loan from the Bank amounting to $100,000, Jit Paid six months' rent $15000 plus GST 4" Bought 2001) water efficient showerheads at S45 (Excluded GST) cach from W.Waterman on credit. The supplier's credit terms are 2/15, 1:45. so Purchased office furniture for $19.260 (Included GST). go Retured 100 showerheads to W.Waterman due to minor defects in packaging IT Sold 100 water efficient showerheads at $85 plus GST each to Wilson Prom Ltd on credit. The credit forms are 1/10,6:30. 13* Wilson Prom Ltd returned 10 showerheads due to an error in the order 17" Paid W.Waterman Ltd the total amount owed. 19" Received $12.600 plus GST from a client, Star Express, as an advance payment for consulting work 20+ Received payment from Wilson Prom Lad for the total amount due. 27+ Received the telephone bill for the month of Janunry S65 plus GST. Payment is due by the 15h of February. The business has a policy of making payments no sooner than the due date 28 Drawings by owner $1000 Additional information The bank loan attracts an annual interest rate of 12% and only the interest needs to be paid during the first your Next interest payment is due on the 31" of March as interest is paid every 3 months Rent expense for the month is $2500. Office cleaning expense for January is unpaid and unrecorded 550(Included GST). Betty Bottom pays for office cleaning in the second week of following month. Office furniture is depreciated at 20% per annum. . Only 20% of the consulting work for Star Express has been completed by the 31" of January A physical inventory count taken on 31 January showed 1805 showerheads in stock . Required a) Prepare the journal entries to record each transaction (narrations not required) b) Record any adjusting entries necessary to prepare financial statements for January (narrations not required)