Carlo Bakery is located in Kuantan, Pahang has started its business on 1 August 2021. The business is recording all the business transactions in its journal as a prime entry. The following journals are taken from Carlo Bakery's book for the first month of operating the business. General Journal Particular GL 10. DI Cr Aug 1 Buildings 100,000.00 Motor vehicle 50,000.00 Capital 150,000.00 Date Aug 15 Office equipment Meera Furniture House 8,000.00 8,000.00 Amount Purchase Journal Date Invoice Particulars no. Aug 3 Bagus Enterprise (2/10,n/30) BE1116 17 Sri Kawan Trading (3/10, 1/30) SK4577 31 Post to General ledger Return Outwards Journal Date Creditors Aug 18 Sri Kawan Trading 213 31 Post to General ledger 1,600.00 400.00 2,000.00 CN no Amount 30.00 30.00 Amount . Sales Journal Date Particulars Invoice Aug 8 Sayangku Bakery (2/10,n/30) CB0001 22 Sedap Enterprise (2/10,1/30) CB0002 31 Post to General ledger 1.800.00 1,200.00 3,000.00 Return Inwards Journal Date Debtors CN no Aug 23 Sedap Enterprise CN0001 31 Post to General ledger Amount 100.00 100.00 Date Particular Cash Receipt Journal Amount Cash sales Trade debtors Discount allowed Aug i Capital 10 Sales 12 Sayangku Bakery 25 Sales 31 Post to GL 5,000.00 150.00 150.00 1.764.00 1,300.00 1,300.00 8,214.00 1,450.00 1,764.00 36.00 1,764.00 36.00 Date Particular Discount received Cash Payment Journal Amount Cash Trade purchase creditors 1.568.00 1.568.00 250.00 250.00 4,000.00 200.00 6,018.00 250.00 1.568.00 Aug 10 Bagus Enterprise 19 Purchases 29 Meera Trading 31 Drawing 31 Post to GL. 32.00 32.00 Required: (a) Post journalised transactions into the appropriate ledgers and balance of all the accounts. [22 marks] (b) From your answer in (a), prepare a trial balance as at 31 August 2021. [8 marks]