BANK GAURANTEE JOURNAL ENTRY

COULD SOME ONE HELP WITH OURNAL ENTRY FOR BELOW BG

TENDER AMOUNT :- 10,00,000/-

BG AMOUNT @ 5 %    50,000

BG COMMISION ANNUAL  2.4 %  :-   1200/-

ADD GST 12 % 

FD 25 % OF BG AMOUNT  :- 12500/-

PLEASE LET ME NOW THE SEQUENCE  OF JOURNAL ENTRY AND ALSO THE ENTRY ONCE THE BG IS EXPIERED AND THE MARGING MONEY IS REFUNDEDE AND FD IS RELEASED