Case 5 Omer was studying in IT department of Ibra College of Technology, after completion of his study he started a IT consulting firm in Sur. The following transactions were completed during December 2019: January 1. Started the business with OMR 15,000 cash and Furniture's worth OMR 2,500 3. Performed IT service for clients, OMR 800, received 20% of the amount and balance will receive later, 4. Took bank loan from Bank Muscat OMR 3000. 5. Received 50% of the balance amount from clients, based on December 3rd transaction. 16. Purchased computer from Sur Technologies for OMR 3200 and paid 40% 17. bank charges OMR 200 against loan. 18. Paid Salary OMR 400, Rent 450 and Electricity charges OMR 300 19. Paid full amount to Sur Technologies. Required: a. Prepare the journal entries to record the above transactions. Use the journal provided below. Narration is required. Provide journal page. (5 marks) b. Post the journal entries to the ledgers. Use the ledgers given. Provide Account Numbers. (5 marks) Debit (Dr.) Particulars J.F. Amount Date Credit (er.) Particulars J.F.Amount Date Credit (cr.) Debit (Dr.) Particulars J. F Date Amount Date Particulars J.F. Amount Debit (Dr.) Credit (er.) Particulars J.F. Particulars J.F.Amount Date Amount Debit (Dr.) Particulars J.F.Amount Date Credit (cr.) Particulars J.F.Amount Date Debit (Dr.) Particulars Credit (er.) Particulars J.F. Date J.F. Amount Date Amount Debit (Dr.) Particulars J.F.Amount Date Credit (cr.) Particulars J.F.Amount Date Debit (Dr.) Credit (er.) Particulars J.F. Amount Date Particulars J.F. Amount Date Debit (Dr.) Particulars J.F.Amount Date Credit (cr.) Particulars J.F.Amount Date Rent Debit (Dr.) Particulars Credit (cr.) Particulars J.F. Date J.F.Amount Date Amount Electricity Debit (Dr.) Particulars J.F.Amount Date Credit (cr.) Particulars J.F. Date Amount Case 6 Using the information in case no. 5 prepare unadjusted trial balance of Omer's IT consulting firm Sur on 31 December 2019 (5 marks) Unadjusted Trial balance Particulars Debit Credit