The following summary transactions occurred in the period of January/February for Beauty Treatments Ltd.

	Description
1	Sales takings was $6,050 which was banked
2	Purchased three sun-beds for $2,420 paying by cheque
3	Purchased a range of cosmetics $605 paying by cheque
4	Paid telephone bill amounting to $363 by cheque
5	Paid electricity bill amounting to $227 by cheque
6	Paid $363 for advertising by cheque
7	Paid insurance for the year amounting to $5,000 by cheque

Note: All the figures above are shown inclusive of VAT. The VAT rates applicable are as follows:

	Vat %
Beauty treatments	13.50%
Sun-beds	21%
Cosmetics	21%
Telephone	21%
Electricity	13.50%
Insurance	No VAT
Advertising	21%

Required:

1. Journalize the entries in the cash book in the books of prime entry
2. Post to the respective ledger accounts.