On 18 February 2022, P Jackson sold stock to R Parramatta on credit for $3300 ($3000 + $300 GST); the cost of the goods sold was $1800. R Parramatta paid by cheque, which was banked on 27 February.

On 6 March P Jackson’s bank advised that the cheque from R Parramatta had been dishonoured and a bank fee of $45 for handling the dishonoured cheque had been charged to the account.

On 9 March R Parramatta remitted funds for the total amount owing.

Show all relevant journals and post to the general and subsidiary ledgers of P Jackson.