1. a) On lat January 2014, Mr. Azirul sets up a trading business. The business transactions in January 2014 are as follows. 1 The owner, Azirul, invested RM35,000 in cash to start a trading business as a sole proprietorship. 4 Bought fixtures on credit from Bell & Co RM1, 153. 5 Azirul takes goods costing RM340 out of the business stock without paying. 8 Goods sold on credit to: Helmi RM112; Edwin RM610; Nurul RM205. 10 Paid RM700 in cash for current month's rent. 14 Goods returned to Azirul by Helmi RM27. 15 Purchased equipment for RM10,000, paying RM4,000 in cash and signed a 30-days note payable for RM6,000. 17 Goods bought on credit from: Athirah RM145; Adham RM345; Syahid RM450. 20 Goods returned by Azirul to Athirah RM6. 24 Azirul withdrew RM900 cash for personal use. 27 Goods sold on credit to: Lim Hooi RM68; Kusyairi RM131. 31 Salaries paid by cheque RM2,000. Prepare journal entry for each transactions above. You may omit journal explanations