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, 1/30. 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: a. Interest expense of the note b. Some sales were made under warranty. Of the units sold under warranty, 20 are expected to become defective. Repair costs are estimated to be Rp. 12.5 per unit Requested: a. Journalize the transactions above (40%) b. Journalize the adjusting entries (20%)