Aiyo Patikuchu (AIPAT) is a trading business. It buys and sells Vaccine Kit. The cost price is RM200 each and sells at RM500 each. AIPAT uses the perpetual inventory system. All receipts and payments are done through AIPAT's business bank account. An extract of the ledger balances of AIPAT as at 31 May 2021 is shown below: RM Cash at bank 20,000 Office equipment 40,000 Inventory 10,000 Accounts receivable 5,000 Capital 55,000 Accounts payable 20,000 In June 2021, the following transactions took place: June 03 AIPAT issued a cheque RM5,000 to its supplier for inventory purchased in May 2021. June 06 Bought 10 kits on the following terms 5/10. n/30. June 10 Bought a pre-owned van RM9,000 for the workers to use. It was paid immediately June 14 AIPAT sold 20 kits on the following terms 3/10, n/45 June 16 Issued a cheque to fully settle the transaction made on June 06. June 19 AIPAT issued a cheque for RM600 from his personal bank account to pay for the vaccination awareness campaign jointly organised by AIPAT and the Ministry of Health June 22 AIPAT received a cheque from customer for the June 14 transaction. June 29 AIPAT received RM1,200 cheque, as subsidy income from the Ministry. June 30 AIPAT issued a cheque of RM4,000 to pay salaries for June 2021. (Ignore GST) REQUIRED: (a) Show ALL the ledger accounts (T-accounts) and post the June transactions. (No journal entry is required) (22 marks) (6) Prepare a trial balance as at 30 June 2021. (8 marks)