2 On 1 January 2022, Ezzara started a business, Spa-Z Trading, which provides a five star international class health and beauty spa. The business has the following assets and liabilities at 31 January 2022: A=L+OE Assets: Equipment RM 49,000 Cash 1,200 Bank 35,000 Supplies 20,000 Receivables: Datin Rosmah 6,800 Datin Azizah 4,000 Liabilities: Accounts payable 16,000 Capital == During the month of February 2022, the following transactions occurred: Feb 2 Datin Azizah settled her account by cheque. 2 Purchased beauty supplies on credit RM2,100. 4 Provide health treatment to a client who pays RM400 cash. 5 Bought additional spa equipment from Sauna Sign Sdn. Bhd. costing RM5,000. Paid RM2,000 by cheque and the balance will be due in 60 days. 10 10 17 20 Provide health treatment to Datin Rosmah on credit RM600. Ezzara withdrew cash for personal use RM800. Paid by cheque : Salaries and wages RM3,200. Utilities expense RM650. 25 Received cheque RM5,000 from Datin Rosmah as part payment of her account balance. Required: a) Prepare the general journal entries to record the above transactions including the opening balances given (narrations are not required). b) Post the journal entries to the relevant accounts in the general ledger and balance of all the accounts. c) Extract a trial balance as at 28 February 2022