The following are the transactions for the month of April $2024$:

$1.$ ElectroShop procured $100$ televisions at R$5000$ each on credit. However, the

company received a $10\%$ discount for the bulk purchase from the supplier.

$2.$ ElectroShop ran a promotion and sold $50$ televisions for R$7000$ each in cash. The

cost of each television inventory item is R$5500.$

$3.$ ElectroShop decided to lease a new store space. They paid rent for $6$ months in

advance at R$25000$ per month. The new store space will only be available from $1$

July $2024.$

$4.$ ElectroShop received an electricity bill of R$33000$ for February $2024,$ of which $10\%$

constitutes interest charges for surpassing the agreed payment period. The

company paid the full amount on $30$ April $2024.$

$5.$ ElectroShop earned an interest of $4\%$ on their fixed deposit of R$500000$ for the

month of April $2024.$

$6.$ Wages and salaries for the month amounted to R$300000,$ but only $90\%$ has been

paid. The rest will be paid next month.

$7.$ ElectroShop sold $20$ laptops on credit for R$10000$ each. The cost of each laptop

is R$7300$ By using the accounting equation, record transactions $1-7$ for ElectroShop Ltd$.$ for

April $2024.$ Indicate the impact of each transaction, by showing whether the element

has increased or decreased. Show all calculations and use the below format to

structure your answer.