Barrett and Taylor Ltd completed the following selected transactions during 2018 and 2019. The financial year for the company ends on 31 December. (Ignore GST.)

	2018
	Jan. Feb. March April June July Aug. Sept. Sept. Nov. Dec.	6 5 7 23 15 15 29 10 19 1 10		Issued a 7% 60-day promissory note to Carter Ltd in settlement of an account for $12 000 for goods supplied in the previous year. Paid Carter Ltd $6000 on the 6 January promissory note and accepted a new 10%, 30-day bill of exchange for the balance still owing. Paid Carter Ltd for the 5 February bill. The company paid warranty costs of $150 in cash to make good warranty conditions on a product sold in 2014. The company had an established Provision for Warranty Costs. Issued at a discount rate of 8% its own $75000, 30-day, non-interest bearing note, made out to the Champions Bank. Paid the Champions Bank the amount due. The company agreed to act as guarantor for a loan of $350000 taken out by an associated business. Purchased $13 500 worth of inventory from A.C.D. Ltd, on credit terms of 2/10, n/30. Paid A.C.D. Ltd the amount due. Issued to McCaw Merchandise a 7% 90-day bill for $12000 in settlement of account owing. Issued at a discount rate of 9% its own $10000060-day bill made out to the Highland Bank.
	2019
	Jan. Feb.	29 8		Paid the Highland Bank the amount due. Paid the amount due to McCaw Merchandise for the bill issued on 10 December.

Required

Show how the above transactions, including any necessary adjusting entries on 30 June 2019, would be recorded in the general and cash journals of the company.