Buku Enterprise is a medium size book distributor in Kota Kinabalu, Sabah. The business was set up on 1 April 2021 with initial capital of RM75,000. The following are transactions for the month of June, 2021. DateJuneTransactions 1 The owner, Encik Abu Sinna invested additional capital into the business bank account amounted to RM25,000. 3 With the additional capital, the business bought new office equipment costing RM12,000 by cheque. 5 The business withdrawn RM2,500 cash from the business' bank account for office use. 7 Paid rental expense by cash RM1,200. 10 Made a credit sale of RM8,000 to Syarikat Amanah. 11 Purchased books from Ria Trading on credit amounted to RM7,500. 12 Issued a credit note to Syarikat Amanah RM400 for books returned. 14 Issued a debit note to Ria Trading for damaged books. 16 Received cheque from Syarikat Amanah for settlement of account. 17 Issued cheque to Lia Enterprise for books purchased RM1,750. 22 Cash Sales RM1,050. 23 The owner took books as birthday present for his daughter costing RM200. 27 Paid utilities of RM300 by cheque. 28 Made a cash purchase of RM2,000. 29 Issued cheques to employees for June' salary RM3,000. 30 The owner took cash RM750 for his own use. Required: a. Identify the effects (increase or decrease) on assets, liabilities, revenues, expenses or owner's equity for the above transactions for the month of June 2021