PT Avalas is a trading company. The transactions carried out by the company during 2012 were: Jan 10 Sold merchandise on credit to PT Aladin for $137,500 (including 10% tax). Feb 1 Purchased $100,000 worth of merchandise by issuing a note, 3 months, 9% from PT Belle. Feb 15 Paying tax debts to the state treasury. Mar 3 Received payment from the January 10 transaction. Apr 1 Received $30,000 cash for renting the space for 1 year. Mei 1 Paying notes that have matured along with interest. Jun 30 Sold merchandise for cash to PT Flower for $180,000 (excluding 10% tax). Jun 15 Paying tax debts to the state treasury. Sept 10 Borrowed $120,000 from CBA Bank. The company issues a note with a face value of $120,000,2 months, 12%. Nov 10 Pay off notes that have matured along with the interest. Required: Prepare all of the above transaction entries along with adjusting entries for leases