Amy Dixon opened the Dixon Travel Agency in January, and the company entered into the following transactions during January:

a On 2 January Amy deposited \(\$ 23000\) in the cash account.

b To conduct its operations, the business purchased land for \(\$ 3300\) (including GST of \$300) and a small office building for \(\$ 16500\) (including GST \$1500) on 3 January, paying 19800 cash.

c On 5 January the business purchased \(\$ 770\) (including GST \$70) of office supplies from City Supply Company, agreeing to pay for half of the supplies on 15 January and the remainder on 15 February.
d On 12 January purchased office equipment from Ace Equipment Company at a cost of \(\$ 3300\) (including GST \$300). It paid \(\$ 1300\) down and signed a note agreeing to pay the remaining \(\$ 2000\) at the end of one year.
e On 15 January the company paid City Supply Company half the amount owed for the supplies purchased on January 5 .
f On 28 January Amy decided that the business did not need a desk it had purchased on 12 January for \(\$ 440\). The desk was sold for \(\$ 440\) cash to Chris Watson, an insurance agent, for use in his office.
g On 30 January collected \(\$ 990\) (including GST \(\$ 90\) ) of commissions for travel arrangements made for customers during January.
h On 31 January paid Frank Jones \(\$ 550\) (including GST \$50) for repair work done during January.
i On 31 January received its telephone bill totalling \$132 (including GST \$12) for January. It will pay for this bill in early February.
j On 31 January Amy withdrew \(\$ 600\) from the company for her personal use.
Required:
i Using the accounting system we developed in the chapter, record the preceding transactions.
ii Prove the equality of the accounting equation at the end of January.
iii List the source documents that you would normally use in recording each of the transactions.