b$)$ Encik Adrian commenced his tax firm ABC Services on $1$ January $2023.$

$\backslash$table$[[$Date$,$Transactions$],[$January $1,\backslash$table$[[$Adrian$,$ the owner of ABC Services, contributed RM$100,000],[$company$.]]],[5,\backslash$table$[[$ABC Services provides consulting services and bills the client RM$8,000,],[$which will be paid in $30$ days.$]]],[15,$ABC Services purchases office supplies on credit for RM$500.],[21,$ABC Services pays RM$2,000$ in cash for rent expenses for the month.$],[30,$ABC Services accrues RM$3,000$ in salaries expenses at the end of the$],[$month$.,],[31,$ABC Services borrowed cash RM$500,000$ from OUMB Bank$]]$

Example: On $1$ January, Ali purchased equipment by paying cash of RM$20,000$

$\backslash$table$[[$Date$,$Accounts Affected,Increase$/($Decrease$),\backslash$table$[[$Double entry rules$],[($Debit $/$ Credit$)]]],[\backslash$table$[[$eq:$],[1$ January$]],\backslash$table$[[$Equipment$],[$Cash$]],\backslash$table$[[$Increase$],[$Decrease$]],\backslash$table$[[$Debit$],[$Credit$]]]]$

$(6$ marl