B$)$ a$)$

cash $($acc receivable$)27,000$

acc receivable $27,000$

$($cash receive from debtor$)$

trade payables $16,400$

cash $16,400$

$($settle acc payable$)$

inventories $22,000$

trade payable $22,000$

$($purchase goods on credit$)$

account receivable $23,000$

sales $23,000$

inventores $15,000$

$($COGS in credit$)$

shop rental expense $1,000$

cash $1,000$

$($paid rental$)$

salaries expense $3,100$

cash $3,100$

$($paid workers salaries$)$

drawings $($moryati$)6,300$

cash $6,300$

$($moryati withdraw cash for personal use$)$

Required:

Post the journal entries above to T$-$account. Account $($revenue$,$expenses,and drawings account$)$ containing only single entry do not need a balance.