1. a) Prepare journal entries to record the above transactions. Explanations are not

   required. (25 marks)

2. b) Open the following T-accounts: Cash, Office Equipment; Office Furniture; Motor

   Van; Purchases; Accounts Receivable; Accounts Payable; Capital; Withdrawals; Sales; Rent, Salary.

Post the journal entries from requirement (a) to their relevant T-accounts. You are required to show the ending balance of each T-account. (14 marks)

c) Prepare a trial balance as at 31 January, 20x1. (6 marks)