Based on the documents provided by Jerry, the following trial balanced is prepared:

Sunshine Computer Sales and Services

Trial balance as at 30st November 2019

Accounts	RM	RM
Capital		70,000
Motor vehicle	45,000
Office Equipment	15,000
Bank	10,500
Petty Cash	2,500
Sales		164,500
Returns Inwards	3,000
Purchases	95,000
Returns Outwards		5,000
Discount Allowed	5,500
Insurance	1,200
Petrol	2,500
Salaries	44,000
Stationeries supplies	2,800
Telephone	5,500
Upkeep of Motor Vehicle	3,500
Water & Electricity	3,500
TOTAL	239,500	239,500

Required:

1. Using the same business information above, CREATE a minimum of 30 business transactions for the month of December which MUST INCLUDE ALL of the followings:

1. Credit and cash sales
2. Credit and cash purchases
3. Return outwards and return inwards
4. Expenses
5. Revenue [other than sales in (a)]
6. Additional capital brought in
7. Drawings
8. Making loan and payment of interest loan
9. Payment made to creditors/Suppliers
10. Received cash/cheques from customers/debtors
11. Purchase of additional asset (cash and credit)

ii. Record the transactions that you have created above in the appropriate books of original entry.

iii. Post the journal entries to the T-accounts and calculate the account balances.

iv. Prepare an unadjusted trial balance as at 31 December.