Below are the transactions of Darren Electric Enterprise for the month of April 2020.

Date	Transactions
1 April	Invested RM50,000 cash and equipment values at RM16,000 into the business.
2 April	Hired two workers at a salary of RM1,800 per month for each worker.
3 April	Purchased goods from Seng Heng Sdn.Bhd. amounting to RM26,000. Darren paid cash RM10,000 and the balance to be paid in May 2020.
4 April	Sold goods on credit to Dayang worth RM3,500.
10 April	Bought furniture on credit from HomePro Bhd. worth RM14,000.
14 April	The owner brought in his car valued at RM42,000 and additional cash amounting to RM20,000 into the business.
16 April	Dayang returned goods worth RM500 due to wrong specifications.
18 April	Paid the balance of amount owing to Seng Heng Sdn.Bhd.
20 April	Paid electricity bill RM460 by cheque to Tenaga Nasional Bhd.
22 April	Purchased a motor van RM50,000 on credit from HSL Finance.
25 April	Received commission amounting to RM3,000 by cheque.
27 April	Received a loan of RM15,000 from CIMB Bank.
29 April	Darren took a washing machine worth RM2,300 for his wife.
30 April	Banked in all cash in hand amounting to RM25,600.

Journalize the above transactions in General Journal Form. Explanations are not required.              

1. Jimmy operate his business at Kota Warisan. He is a sole trader who records all his cash and bank transactions in a cash book. At 30 September 2020, his cash in hand and cash at bank were RM7,600 and RM12,300 respectively. The following are the transaction for the month of October 2020:

Date	Transactions
3 October	Cash sales RM4,350 directly banked in.
6 October	Paid electricity bill for the month of September RM550 by cheque.
8 October	Bought goods RM6,300 from Sepang Enterprise on credit.
10 October	Issued a cheque for RM1,200 in respect of his bookkeeper’s salary.
13 October	Sold goods on credit to Annie for RM4,800.
15 October	Paid RM150 in cash for office expenses.
19 October	Issued a cheque RM600 for his personal car loan.
22 October	Withdrew RM200 from bank for office use.
24 October	Brought in the business a further capital of RM1,000 cash.
25 October	Purchased a second-hand delivery van for RM15,000. A deposit of RM3,000 has been paid by cheque while the remaining is repayable in the following month.
26 October	Received a cheque for RM5,000 from his brother, Tom for a three-year loan.
26 October	One of his customer who owed him RM4,230 has been declared bankrupt and the amount is considered as bad debt.
27 October	Sold goods of RM450 and received cash.
28 October	Paid road tax and insurance on delivery van of RM840 by cheque.
29 October	Transferred office cash RM1,500 to bank.
30 October	Received a cheque from Annie for full settlement.
30 October	Paid Slyvia in settlement of outstanding invoice of RM4,500 with cheque.
31 October	Received a cheque RM1,755 from Desmond, after deducting RM45 cash discount.
31 October	Jimmy has provided RM250 as depreciation expense for motor vehicle for the month of October.
31 October	Paid Sepang Enterprise in full settlement of outstanding invoice with cheque, less 3% cash discount.

Required:

Record the above transactions into ledger: Bank Account.