AR Rahman is a sole proprietor of Rahman for Music, a business that provides Musical Instruments in Klang Valley. He started his business with an initial capital of RM100,000 cash at bank and a building worth RM150,000. During the first month of its operation, the company engaged in following transaction:

Date	Transaction
Jan 2	The company owner AR Rahman applied for a loan worth RM50,000 in Public Bank Berhad to purchase some unique music instruments. But he only received loan worth RM45000 and it was bank in to his account.
Jan 3	The company owner AR Rahman bought some guitar, flute, piano and cello worth RM15,000.
Jan 4	The company owner AR Rahman hired 3 staffs to operate his business. He decided to give them RM2,000 salary for each staff at the end of every month.
Jan 5	Two customers came to buy 2 flutes. Each costs RM800 and they paid immediately.
Jan 7	A customer who called as Ms. Rose came to buy 2 grand piano worth RM9,500 each and 3 bamboo flutes worth RM150 each. She only afford to pay RM8,000 and the balance she promised to pay within 30 days. Thus, the owner AR Rahman decided to give 5% discount if Ms. Rose pay the balance amount within 10 days.
Jan 9	The company owner AR Rahman bought some violin and xylophone worth RM10,000 on credit from Yuvan. Yuvan decided to give 2% discount if the company owner AR Rahman pays within 15 days.
Jan 10	Sold 3 cellos worth RM200 each and 3 drums worth RM450 each to Mr. Harish and he paid immediately the payment.
Jan 11	Ms. Rose returned 2 bamboo flutes due do damage parts.
Jan 16	Ms. Rose came to AR Rahman shop and settled the amount due.
Jan 18	The Rahman for music company returned some xylophone worth RM550 due to damaged mallets.
Jan 24	The company owner AR Rahman settled the amount due to Yuvan.
Jan 29	The company owner AR Rahman took out cash worth RM1200 for his personal urgent purpose.
Jan 30	The company owner AR Rahman paid the Utilities bill worth RM850
Jan 31	The company owner AR Rahman paid his 3 staffs the first month salary by cheque.

*All receipts and payments made through bank account only.

Requirement:

1. Post the transaction to the relevant ledger.
2. Prepare trial balance.