$$ On March $13,2014,$ The bank maintained $12\%$ of total customer deposit at the NBC and $8\%$ of total customer deposit for Khmer Riels.

$$ On March $15,2014$ the bank paid staff salaries amounted to $$6,500$

$$ On March $15,2014.$ the bank provided loan to Veng Song Heng company amount $$50,000$ at interest rate $18\%$ the loan will be matured on $15$ March, $2015$

$$ On March $22,2014$ the bank decided to maintained current account in cash with interbank and correspondent by deducting current account at NBC as follow

$-$ Maruhan bank $$200,000-$ OSK Bank $$700,000$

$-$ Vathanak Bank $$30,000-$ Bank of Canada $($USA$)$ $$100,000$

$$ On March $23,2014,$ the bank was ordered to transfer money out to Canada $($USA$)$ amount $$75,000$ from miss. Vanna by deducting from her account maintain with bank. the bank charge $$60$ for Telex, $2\%$ communion of fund transfer

$$ On March $25\mathrm{.}2014$ received fixed deposit form

$-$ Canada Bank amount $$3,000000$

$-$ Cambodia Commercial Bank $($CCB$)$ $ $70,000$

$$ On March $26,2014$ The bank maintained $12\%$ of total customer deposit at the NBC

$$ On March $28,2014$ the bank provided loan to Sharp Company amount $$25,000$ at interest rates $24\%.$ The loan mature on March $29,2012$ The amount of loan was withdrawn $50\%$ and the rest is maintain in current account wit our bank.

$$ On March $30,2014$ the bank signed a contract to hire a flat for bank$$s exchange counter. The bank paid $12$ months in advance amount $$12,000$ This amount will amortize for $12$ Months starting from April $2011.$

$$ On March $30,2014$ the bank paid staff salaries amounted to $$6,500$

$$ On March $31,2014$ Interest income on loan to Veng Song Heng Company was received in cash.

$-$ Depreciation on bank$$s building was depreciated by using straight $=$ line method. The building will depreciate for $20$ years.

$-$ Depreciation on bank$$s property and equipment $25\%$ per year for $4$ year

$-$ Depreciation on bank$$s vehicles $25\%$ per year $4$ year

$-$ Amortzation on bank$$s Computer Software $25\%$ per year for $4$ year

$-$ The bank prepare adjustment on prepaid expense,

$-$ Accrual interest Receivable $($AIR$)$ on Capital Guarantee deposit,

$-$ Accrued Interest Payable on customer deposit.

$-$ Accrued interest on loan to sharp company.

Required: Prepare journal entries for the above transactions

Note: Exchange rate: $1$USD$=4\mathrm{.}00$ KHR