1. The following transactions are taken from the books of Mr. Shahid for the month of May 2020.

May 1 Mr. Shahid started the business Internet Cafe by investing OMR 78,000 in Cash. 4 The company purchased Equipment on credit from X-Max for OMR 15,900. Paid OMR 5,450 cash, and the balance will be paid next month.

6 The business paid in advance for the car insurance covering full year amount OMR 4,800

14 Business provided Internet Services to customer by collecting cash OMR 9,900.

23 Mr. Shahid earned OMR 9,800 in revenue from the customer for internet services provided to them. He received OMR 2,400 and customers agreed to pay remaining amount after 2-months.

25 Mr. Shahid paid OMR 5,450 to X-Max.

27 Mr. Shahid withdrew cash OMR 1,500 for personal use.

28 The business paid Office Rent OMR 450 for the month of May 2020.

30 Received cash OMR 1,400 from the customer who previously billed for the service provided on May 23, 2020

31 Mr. Shahid paid Salaries to the staff OMR 7,770 for the current month.

Required:

1) Prepare Journal Entries,

2) Ledger Accounts and

3) Unadjusted Trial Balance.