BOO STAR is a trading business that buys and sells Booster Vaccines. The cost price is RM220 each box and sells at RM550 each box. BOO STAR uses the perpetual inventory system. All receipts and payments are done through BOO STAR's business bank account. An extract of the ledger balances of BOO STAR as at 31 August 2021 is shown below: RM RM Cash at bank 10,000 Accounts receivable 6,000 Electricity payable 1,000 Capital 38,000 Office equipment 22,000 Accounts payable 10,000 Inventory 11,000 In September 2021, the following transactions took place: Sep. 03 BOO STAR issued a cheque RM5,000 to its supplier for inventory purchased in July 2021. Sep. 06 Bought 20 boxes on the following terms 5/10, n/30. Sep. 10 Bought a second-hand vehicle at RM9,000 for delivery use. It was paid immediately. Sep. 14 BOO STAR sold 40 boxes on the following terms 3/10, n/45 Sep. 16 Issued a chegue to fully settle the transaction made on Sep. 06. Sep. 19 BOO STAR issued a chegue for RM1,000 from his personal bank account to pay for the electricity expense unpaid for the previous month. Sep. 22 BOO STAR received a chegue from customer for the Sep. 14 transaction. Sep. 25 BOO STAR received RM1,650 cheque, for 3 boxes sold at a Booster Vaccines Campaign. Sep. 27 One box that was sold on Sep. 25 was resturned by the customer as it was damaged. A cash refund was made. Sep. 30 BOO STAR issued a chegue of RM4,000 to pay salaries for Sep. 2021. (Ignore SST) REQUIRED: (a) Show ALL the ledger accounts (T-accounts) and post the June transactions. (No journal entry is required) (b) Prepare a trial balance as at 30 September 2021