The following are selected transactions of PT Maldives. PT Maldives prepares financial statements quarterly: (all transactions are in millions) Feb 1 Purchase Merchandise on account from PT Hawaii Rp. 185.000 terms 2/10, n/30. PT Maldives use perpetual inventory system March 1 Issued a 9%, 2 months of Rp. 18.000 note to PT Hawaii in payment of account payable March 10 Cash register sales total Rp. 22.000, which includes a 10% VAT March 31 The payroll for the month consists of salaries and wages of Rp. 30.000. Salaries and wages are subject to 2.750 income tax withheld. The salaries are paid on April 1 March 31 The company record entries for the following adjustment data: PT Jeju is authorized to issue 10.000.000 Rp. 500 par value ordinary shares. In its first year the company has the following share transactions: Jan 10 Issued 6.000.000 ordinary shares at Rp. 700 per share July 1 Issued 1.000.000 ordinary shares for land. The land had an asking price of Rp. 650.000.000 The shares are currently selling on a national exchange at Rp. 750 per share Sept 1 Purchased 300,000 ordinary shares for the treasury at Rp. 700 per share Dec 1 Sold 100,000 treasury shares at Rp. 800 per share. Requested: Journalize the transactions