1 Shilpa is a trader. The following transactions took place in January 2021. January 2 Paid rent, $450, by direct debit 3 Bought goods on credit from Dilip, list price $120, subject to a trade discount of 25% 6 Sold goods on credit to Kabir, list price $200, subject to a trade discount of 20% 9 Sold surplus office fittings for $110 which was paid by credit transfer 10 Returned goods to Dilip, list price $20. These goods had been purchased on 3 January 11 Paid $50 to Dilip in cash 15 Cash sales, $85, were immediately paid into the bank 17 Paid office expenses, $30, by credit transfer 20 Sold goods on credit to Pari, $150 21 Kabir paid by cheque for the goods he purchased on 6 January, after deducting cash discount of 72% REQUIRED 24 Pari paid $141, by cheque, in full settlement of the purchases made on 20 January 26 Sold goods on credit to Yash, $62, offering him a discount of 5% if he paid within 21 days (a) Prepare Shilpa's sales journal for January 2021. Total the journal and indicate the ledger account to which the total would be posted. Date Shilpa Sales journal Details $ (b) Complete Shilpa's cash book on the page opposite. Balance the cash book and bring down the balances on 1 February 2021. 6A [4] Nazmeen Petty Cash Book Total Date Details Total Motor received paid expenses Sundry expenses Ledger accounts $ $ $ $ $ UCLES 2022 0452/22/F/M/22 [Turn over 2022 3 [10] (c) Prepare the ledger account of Dilip for January 2021. Balance the account and bring down the balance on 1 February 2021. There was no balance on Dilip's account on 1 January 2021. Date Details Shilpa Dilip account $ Date Details $ [4] (d) Complete the table by placing a tick () to indicate which document Dilip would send to Shilpa for the return of goods on 10 January. Debit note Credit note [1] [Total: 20]