b) Travels Services owned by Md. Kamal has started on January 01, 2020 with cash Tk. 5,00,000 25 and borrowed Tk. 3,00,000 from his spouse. The following other transactiong oecurred during the month of January. January 02 : Purchased 04 buses Tk. 40,00,000 in cash. January 04 : Paid Tk. 1,50,000 for property insurance policy for a year. January 08 : Rented a office and paid Tk. 3,00,000 to cover three montl period from the date. January 10: Purchased office supplies on account Tk. 20,000 to be used over next several months. January 12 : Collected ticket revenue Tk. 20,00,000 in cash. January 15: Advance ticket sales Tk. 10,000 from customers for future services. January 16 : Paid Tk. 4,000 for January 10 transactions January 18 : Billed customer for service performed Tk. 40,000 for special service. January 22 : Received a bill for a advertising that appeared in a local newspaper Tk. 1,000. January 25 : Received Tk. 15,000 on accounts receivable. January 27 : Received a bill for gas and oil used in January Tk. 25,000 January 31: Mr. Kamal withdraw Tk. 10,000 cash for personal expenses. Prepare a journal book for January transactions