Andreas has decided to start up a new trading business in February 2021. During the month of February, the following transactions took place:

1. 1/2/21 Andreas transferred his personal furniture valued at 6,500 to the Business.
2. 3/2/21 Purchased inventories for 22,000 from Alpha on credit.
3. 5/2/21 Sold goods to Beta for 16,000 on credit.
4. 7/2/21 Andreas took a personal loan of 12,000 and deposited the money in the business bank a/c.
5. 9/2/21 Sold goods for 3,000 cash and Andreas deposited the money in his own personal bank a/c.
6. 11/2/21 Andreas took home goods costing 1,800 for personal use.
7. 13/2/21 Issued a cheque of 9,000 to Alpha on account.
8. 15/2/21 Received a cheque of 8,000 from Beta on account.
9. 17/2/21 Purchased inventories for 7,000 and Andreas paid by personal cheque.
10. 19/2/21 Sold goods for 2,400 cash.
11. 21/2/21 Andreas issued a personal cheque for 2,500 to pay for rent.
12. 23/2/21 Beta returned goods worth 1,600 for being damaged.
13. 25/2/21 The damaged goods received from Beta were sent to Alpha at an agreed value of 1,000.
14. 27/2/21 Andreas Issued a cheque from the Business Bank a/c for 2,000 to pay for his sons school fees.
15. 28/2/21 Paid salaries of 1,400 by cash.
16. 29/2/21 Paid electricity of 600 by cheque.

REQUIRED

1. Record the above transactions in the Journal Ledger.
2. Record the above transactions in the relevant accounts in T form.
3. Prepare the Trial Balance as at 28 February 2021.