Prepare the General Journal entries for April 2025, given the following transactions and corrections:

Here is the completed General Journal for April 2025:

Step 1: Record Transaction B1 - Drawings of goods.
The owner took goods for personal use. This decreases Trading Stock and increases Drawings.

Step 2: Record Transaction B2 - Correction of building repair.
The repair expense was incorrectly posted to Land and Buildings. This entry corrects the asset account and records the expense.

Step 3: Record Transaction B3 - Bad Debts write-off.
The irrecoverable portion of A Pillay's debt is written off.
Amount to be written off = $\text{R } 1500 - (\text{R } 1500 \times 0.40) = \text{R } 1500 - \text{R } 600 = \text{R } 900$.
This increases Bad Debts expense and decreases Debtors Control.

Step 4: Record Transaction B4 - Interest on overdue account.
Interest is charged to L Davies for an overdue account.
Interest = $\text{R } 1800 \times 5\% \times \frac{4}{12} = \text{R } 30$.
This increases Debtors Control and records Interest Income.

Step 5: Record Transaction B5 - Correction of sales return posting.
Goods returned by M Mabaso were incorrectly posted to S Masebe. To correct, debit S Masebe's account (to reverse the incorrect credit) and credit M Mabaso's account (to apply the correct credit).

Step 6: Record Transaction B6 - Correction of cash received posting.
An amount received from B Hadebe (debtor) was incorrectly credited to T Radebe (creditor). To correct, debit T Radebe's account (to reverse the incorrect credit to a creditor) and credit B Hadebe's account (to apply the correct credit to a debtor).

\begin{array}{|l|l|l|r|r|r|r|r|r|} \hline D & Details & Folio & Dr & Cr & Debtors Control Dr & Debtors Control Cr & Creditors Control Dr & Creditors Control Cr \\ \hline & Provisional Totals & & & & R 600 & R 318 & R 750 & R 470 \\ Apr 30 & 1. Drawings & G1 & R 570 & & & & & \\ & Trading Stock & G2 & & R 570 & & & & \\ & & & & & & & & \\ Apr 30 & 2. Repairs Expense & G3 & R 8500 & & & & & \\ & Land and Buildings & G4 & & R 8500 & & & & \\ & & & & & & & & \\ Apr 30 & 3. Bad Debts & G5 & R 900 & & & & & \\ & Debtors Control (A Pillay) & DL1 & & R 900 & & R 900 & & \\ & & & & & & & & \\ Apr 30 & 4. Debtors Control (L Davies) & DL2 & R 30 & & R 30 & & & \\ & Interest Income & G6 & & R 30 & & & & \\ & & & & & & & & \\ Apr 30 & \text{