Problem
On January 5, 2021 Merdeka Learning University received a donation from the Bangsa Foundation in the amount of Rp. 800,000,000 in cash bound by the following restrictions:
i. For sports and student arts activities to be held in March 2021, Rp. 50,000,000
ii. For the purchase of laboratory equipment Rp. 150,000,000
iii. For lecturer development exercises Rp. 100,000,000
iv. The rest is used as a cash reserve that must be available until the end of the year
On March 7, 2021, for the donation of funds received from the Bangsa Foundation, the University has issued Rp. 50,000,000 to carry out student sports and art activities On July 1, 2021, for donations received from the Bangsa Foundation, the university has issued funds to purchase laboratory equipment of Rp. 150,000,000. Laboratory equipment has a useful life of 5 years and is depreciated using the straight-line method. On September 13, 2021, for donations received from the Bangsa Foundation, the university has issued funds for lecturer development training in the amount of Rp. 100,000,000 December 31, 2021 The time limit as indicated by the Bangsa Foundation for its donation on January 5, 2021 is Rp. 500,000,000 has been met.
Task
Prepare the journals needed to record transactions for the 2021 period in the books of Merdeka Learning University