2. Below are transactions for April 20X3 for Mr Lam, a sole trader. Apr. 1 Started business with RM12,000 cash. 2 Bought goods worth RM1,000 on credit from Shah 3 Paid rent amounting to RM200 in cash. 4 Deposited RM11,000 of the business cash into the bank account. 6 Sold goods worth RM600 on credit to Tan. 7 Bought stationery worth RM50 by cheque. 11 Made cash sales of RM100. 14 Returned goods worth RM150 to Shah. 15 Sold goods worth RM1,200 on credit to Ting, Goods worth RM45 returned by Tan. 23 Paid RM850 to Shah by cheque. 25 Purchased goods worth RM250 by cash. 28 Received a cheque for RM500 from Ting. 31 Received RM100 commission in cash. Required: (a) Record the above transactions in the relevant accounts (b) Balance off the accounts. (c) Prepare a trial balance for Mr Lam as at 30 April 20X3