There is lateness in recording some of the business transactions in the accounting books. Your Manager has asked you to check the last 2 months transactions and record them in the General Journal using Double Entry System (Dr. Cr.). You need to provide these in MS. Excel

1. On 1-10-2021 Cup of Joe bought 550 cups for 5 SAR each, and got of that quantities of wooden stick for 0.50 SAR each. The business paid on cash 2. On 10-10-2021, Cup of Joe got 9,800 SAR as a revenue for selling coffee, and snacks at a bride event that was located in Dhahran

3. On 12-10-2021, Cup of Joe paid 10,000 SAR to the bank to cover part of its Loan

4. On 15-10-2021, Mr. Ali bought products from the coffee shop which costs 230 SAR. He paid 25% of the total cost and will pay the rest next month

5. On 20-10-2021, the business bought a car on cash for home delivery at 10,000$. The car has 4 years useful life, and the salvage value is 2000$. The business uses a straight-line method to calculate the depreciation. (record the depreciation transaction)

6. On 25-10-2021, Mr. Ahmad bought a sandwich and a cup of coffee for 55 SAR, but will pay within 3 days

7. On 27-10-2021, Cup of Joe paid the following: phone bills for 500 SAR, salaries for 5000 SAR, and maintenance for 600 SAR

8. On 28-10-2021, Mr. Ahmad paid the Cup of Joe for the sandwich he got on 25-10-2016

9. On 30-10-2021, the business hired 3 employees Saudis and Foreigners for a monthly salary of 3000 SAR each

10. On 1-11-2021, Cup of Joe got a loan from Samba bank 450,000 SAR, 4% simple interest for 5 years. The payment will be paid monthly

11. On 2-11-2021, Cup of Joe bought coffee and sugar from Al Tamimi Super Market for 15,000 SAR and the coffee shop will pay in the future. If the coffee shop pays within 7 days, it will receive a 5% discount.

12. On 10-11-2021, the business purchased a new coffee machine for 14,000 SAR from Saco. Saco agreed to receive 20% of that price today and the rest in the near future

13. On 20-12-2021, Cup of Joe paid 4500 SAR as a car insurance for 1 year

14. Cup of coffee costs the business 5 SAR, and the mark-up is 20%. On 25-12-2021, Cup of Joe sold 50 cups of coffee on cash

15. On 27-12-2021 Cup of Joe paid 10.000 SAR to cover the loan the company got on 1-11-2021 and paid the interest expenses as well

16. On 28-12-2021, Cup of Joe got contract to run New Year Eve at Lincoln College. Cup of Joe received 120.000 SAR before the event.

17. On 31-12-2021, the accounts receivable book showed 1450 SAR has not received from the debtors. The company policy is closing the accounts on 31-12-2021.