The following are separate transactions not connected to each other . Prepare the necessary journal entries for each part : (a) Danny Frawley commenced business bringing in cash , 25,000 inventory $12,000 and office equipment $6,500

(b)Jim Eung purchased the assets and liabilities of Freda Xiang paying $185,000 . The assets and liabilities were : Accounts Receivable 20,000 Inventory 45,000 Office Furniture and Equipment 125,000 Creditors 12,000 (c) Jim Owens owns a retail store which sells a range of retail goods . On 5^th June he takes various food items for personal use by his family . These items had cost $87 pls 10% GST and had a retail price of $165 plus 10% GST . (d) The Gym company purchased four machines from the Metal company on credit for $1,100 plus 10% GST with a 2% discount payable if payment is made within 10 days . As the Gym company paid the account within 10 days the discount is available . (e) The Kleen company purchased 40 items of stock which cost $12.50 plus 10% GST from Jellen company paying cash . As two of the stock items were found to be defective they were returned to the Jellen company and a refund paid by the Jellen company . (f ) The Jacks company employs its casual workers on a five day week , paying then every Friday for their work that week. The Jacks company made its last payment in June 2021 on Friday 26^th June 2021 paying $86,000 in wages . The next wages payment is made on 3^rd July 2021 . The Jacks company needs to make the necessary journal entry to adjust the accounts at 30^th June 2021 .