a) Zahira Floral Sdn Bhd is a business selling fresh flowers. The following transactions took place in the month of January, February and March. For each of the transaction, record the relevant journal entry. Date Transactions January 1 Bought vehicle for cash amounting RM150,000. January 11 Introduce capital in cash, RM2,000,000. February 2 Returned furniture to BB Bhd, RM100. February 7 Zahira withdrew cash worth RM170 for personal use. February 15 Paid RM500 to Sesco Bhd for electricity expenses by cash. February 20 Paid insurance by cheque, RM200. March 1 Received sales commission amounting RM50 by cheque. March 6 A debtor, Razali, paid his debt by cheque amounting RM250. March 12 Paid creditor, Frank in cash amounting RM300. March 29 Paid water bill amounting to RM100 by cash. (10 marks) b) Accounting can be described as a means used by individuals and business entities to record their financial transactions and measure their financial performance. The person in charge is called an accountant. Accounting enables businesses to analyze their financial performance by determining the profit or loss made during a certain period. Explain the FOUR accounting processes. (8 marks) c) Users of accounting information may be categorized as internal users and external users. Provide example and explain each type of user. (2 marks)