2 The transactions which follow relate to the first month of operations being April 2023. Study and record the transactions in the following subsidiary books of Hulley Super Motor Repairs for the month ending April 2023 2.1 Cash Receipts Journal, provide columns for Analysis of Receipts, Bank, Current Income and Sundry Accounts (16) 2.2 Cash Payments Journal, provide columns for Bank, Consumables Stores, wages, and Sundry Accounts (30) N.B CLOSE OFF ALL JOURNALS AT THE END OF THE MONTH. APRIL 1 4 7 13 16 19 22 41 Page 25 31 Transactions The owner, J Hulley electronically transferred R600 000 from his personal savings account to the current ac count of the business as his initial contribution. (receipt 51 issued) Services rendered as per CRR-01 for cash, R16 800. Purchased a Desk and Laptop from MM Designers and made an electronic fund transfer of R18 000. (EFT 100 made) Purchased consumables from Mandla Stores for R14 000 less 10% discount and made an electronic fund Made an E