BUSINESS TRANSACTIONS Encik Fahmi, the owner of Beauty Boutique, started his business on 1 January 2021. The business sells hijab. The following transactions occurred in January 2021: Date Transaction January1 Encik Fahmi started his business by contributing RM50,000 cash into the business. On the same day, he brought his personal computer into the business worth RM3,000 2 Bought furniture and fittings on credit from Ochey Enterprise worth RM2,500. 4 Cash sales to Amira amounted RM300. 5 Owner took RM300 for personal use. 7 The business purchased goods on credit from CNF Sdn Bhd worth RM5,500. 8 Amira returned goods of RM100 to the business due to wrong items. 10 Purchased printer for RM400 by cash from Printer4U Trading 12 Encik Fahmi took goods worth RM200 for his friend birthday present. 14 Paid RM800 to Public Bank for long-term loan 16 Purchased goods from Valora Enterprise amounting RM700 by cash. 18 Returned damaged goods to CNF Sdn Bhd worth RM1,000. 20 Sold goods on credit to Fatihah amounting RM400 21 Paid utility bills and wages of RM200 and RM500 cash respectively. 22 The business returned defective goods to Valora Enterprise worth RM300. 24 Received cheque RM1,000 for rental received. 26 Purchased goods amounting RM1,000 on credit from Zalina Textile. 27 Sold goods to Zahirah worth RM200 on credit, 28 Received commission of RM450 by cash. 29 Sold goods amounting RM350 on credit to Alisyah 30 Goods worth RM50 returned from Zahirah. 31 Purchase goods RM250 on credit from MR.DIY. 1. Journalise the business transactions in the appropriate journals (sales journal, purchase journal, return inwards journal, return outwards journal, cash receipt journal, cash payments journals and general journal) 2. Prepare the appropriate ledgers account (general ledgers, purchase ledgers and sale ledgers) 3. Prepare a Trial Balance as at the end of the month.