(a)design appropriate journal for these transactions
(b)enter the transaction for June and total the journals at the end of June. The business offered both body massage andsolarium services to the public on a cash basis only.
1 Jan - Contribute $10,000 into a business bankaccount(receipt 001).
Paid rent for premises incluiding GST (cheque 501)
4 - Paid Advertising $198incl. GST (cheque 502)
5 - Purchaseequipment on credit from EQ, $550 inc. GST
6 - Contribute stereosystem into the business valued at $900 (memo 1).
7 - Cash takings-massage,$154 inc. GST; solarium, $66 inc. GST (CRS).
8 - Paid public LiabilityInsurence, $440 inc. GST (cheque 503)
9 - Pais extra wages of$200 from own personal bank account (memo 2)