(a) Prepare journal entries to record each of the following: (i) The opening entries of T. Lee who commenced his business on 1 April 2007. Premises Office equipment Stock Bank Cash $ 60,000 5,000 20,000 32,500 500 8,000 Creditors Loan from bank 30,000 (ii) The purchase of a new computer system on credit from Computex Data Services for $20,000 on 23 November 2007. (iii) K. Bond owed the company $780 but unfortunately was unable to pay the debt so you decide to write it off as bad on 30 November 2007. (iv) The sale of a second hand van for $3,000 to Ms Chandler who pays for the van by cheque on 30 November 2007. (b) Name three books of original entry apart from the journal.