3 . Record the following transaction in the books of ABC Trading as 31 December 2018. December 1 Started business with capital RM 9,000 in cash. Paid rent for shop RM 300 by cash. December 3 December 6 Purchased goods on credit from Venus RM 675 and Emily RM 537. December 12 Sold goods for cash RM 450. December 13 Paid insurance by cash RM 230. December 15 Sold goods on credit to Mr Yeoh RM 180 and Ms Asma RM 623. December 16 Sold goods for cash RM 220. December 18 Paid Venus by cash RM 675 and Emily RM 537. December 21 Paid for a new printer RM 300 by cash. December 22 Purchased goods from Venus RM 320 by cash. December 26 Paid wages in cash RM 366. December 27 Cash drawings, RM 200. December 28 Purchased motor van paying with cash RM 4,000. December 30 Sold goods on credit to Mr Yeoh RM 300 and Ms Asma RM 110. December 31 Received cash from Mr Yeoh RM 180 and Ms Asma RM 623. a) Prepare the T Accounts for ABC Trading. (33 marks) b) Prepare the trial balance as at 31 December 2018 for ABC Trading. (7 marks) Total: [40 marks]