Zarina is a founder of Sugar Bakery Sdn Bhd$,$ ?a business that produces and sells various flour$-$based baked such as bread, cookies, cakes, pastries and pies. She started a business with the help of her siblings who keep the business sustain until today. Routinely, Zarina will check and review all transactions occured between customers, suppliers and employees at the end of each month. Considering that today is the first day of January $2024,$ ?Zarina has decided to review the cumulative results for the month of December $2023$ ?as well as the overall performance of the business. The documents reviewed were related to the financial year end of the business as of December $2023.$ ?With the help of her account executive, all transactions for the months of December $2023$ ?were summarized as below: DateTransactions $1$ ?Zarina brought in RM$20,000$ ?into business as capital and deposited all to bank account$\mathrm{.}1$Purchased baking raw materials RM$7,200$ ?from Sofia Enterprise paid by cheque $2$Bought on credit $2$ ?units of new convection microwave oven for bake worth RM$2,450$ ?each from Panasonic Malaysia Berhad. $3$Cash sales RM$230$ ?of bread to Mrs Hanis $4$Bought $10$ ?units of chairs for dining area worth RM$55$ ?per unit from Mr Lim by credit. $5$Sold $50$ ?units of moist chocolate cake priced at RM$5\mathrm{.}20$ ?per unit to Baker Recipes on credit $5$Return $2$ ?units of chairs to Mr Lim, as the chairs found damage. $6$Bought additional furniture and fixtures for RM$4,440$ ?on credit from Perabot Enterprise $6$Baker Recipes return $5$ ?units of moist chocolate cakes upon delivery as it does not fulfill the order requirement $8$Sold $15$ ?jar of caramel cookies worth RM$450$ ?to Amirah cookies which $60\%$ ?was a cash sales $10$Cash sales RM$350$ ?of pastries to Mr Gapar $12$Sold $10$ ?units cakes to Sarafina Taste and Safarina Star worth RM$800$ ?and RM$750$ ?respectively both with credit. Sarafina return $1$ ?unit of cake on the next day, early in the morning. $14$Purchased baking raw materials again from Sofia Enterprise total RM$6,500$ ?on credit. $16$Full settlement by Baker Recipes by cheque. $3\%$ ?cash discount was given as early settlement made within a deadline $18$Received cheque for RM$950$ ?being rental received from tenant $20$Zarina withdrew RM$450$ ?cash to prepare her daughters birthday celebration $22$Cash sales to Mr Muthu worth RM$8024$Paid salary amounting RM$8,800$ ?by cheque $26$Credit sales to GulanButter business worth RM$63028$Paid interest of RM$112$ ?for loan from Maybank via bank transfer $30$Paid rental and utilities of RM$2,300$ ?and RM$325$ ?respectively. All payment were made by cheque On $5$th January $2024,$ ?her account executive has been warded to undergo a kidney stone removal treatment. Due to that, Zarina found difficulties to summarize all information as she does not have accounting background and incompetent to finalise the financial reports for the business. Hence, Zarina seeks your cooperation and advice on how to prepare the following with the informations given.

$($a$)$ ?Journalise the double entries.$($b$)$ ?Record above transactions into appropriate ledger account.$($c$)$ ?Prepare trial balance at the end of respective month.