B. Soffy has just graduated from Nilai University and with the financial assistance from her parents, she managed to set up a business selling educational toys on 1 February 2021. Soffy started her business with RM35,000 cash. She recorded the transaction as follows: General Journal Particulars Date Debit (RM) 35,000 Credit (RM) 1 Feb Cash Capital 30,500 On 10 February, she made a credit purchases of RM2,000 from Segamat Enterprise, which she had debited Segamat Enterprise and credited to purchases account. In addition, a cash sale on 15 February amounting to RM1,000 was not recorded in the business books. Required: a) Identify an accounting concept can be applied by Soffy on th above transactions. (3 MARKS) b) Show the journal entry to correct the above errors