You have the following data available on the merchant Ghassan during the second semester of 2010, as follows: - 7/4 Purchase of goods at (450,000) dinars from commercial (z) stores in cash 4/15 capital increase amounting to (950,000) dinars positive instrument 22 4 / Part of the purchases has been returned to (z) stores for an amount of (25,000) dinars due to a defect 4/30 Benefit an amount (200,000) dinars for the wages of workers under keeping 5/12.

Buying goods for an amount of (500,000) dinars from (X) stores on the account 5/13 Benefit from wages less than buying goods at an amount of (18,000) dinars 5/18 Receipt of real estate revenue at an amount of (75,000) dinars under the 5/25 Deed benefit from the value of the debt to shops (X) in cash 6/9 Selling goods at an amount of (250,000) dinars to (W) shops receive half of them in cash and the rest on debt. 16/6.

Part of the goods sold to (W) stores for an amount of (20,000) were received because they did not conform to the specifications of the goods that were on the account 6/20 Purchase of machines at an amount of (480,000) on credit from Qahtan stores 6/28 Payment of electricity wages amounting to (110,000) JD in cash 6/29 Deed for the value of machines under a check to Qahtan shops required 

(1) Recording of accounting entries in the general journal of the merchant Ghassan Commercial? 

(2) Photocopying the market record for solving the fund only with the above transactions being carried forward, if you know that the fund balance at the beginning of the semester was 12,000,000 dinars?