Show the following transactions for Cheryl’s Cyclist Courier Service, referenced by date as well as ‘a’ and ‘b’, in the general journal format in the Workbook.

a On 1 September 2022 Cheryl starts her Cyclist Courier Service in the Sydney central business district, with

$600 in the bank account. Her bicycle, communication equipment and protective clothing valued at $3000 are grouped in her accounts as ‘equipment’.

b For the week ended 8 September courier fees received totalled $517 ($470 + $47 GST) with repairs expense $88 ($80 + $8 GST) to cycling equipment and protective clothing; both revenue and expense transactions were processed electronically through the bank account.