Cheng is a sole trader who records all his cash and bank transactions in a cash book. At 30 April 2020, his cash in hand and cash at bank were RM5,000 and RM10,500 respectively. The following are the transaction for the month of May 2020:

Date	Transactions
3 May	Cash sales RM3,050 directly banked in
6 May	Paid utilities of RM550 by cheque.
8 May	Bought goods RM3,000 from Green on credit.
10 May	Issued a cheque for RM1,200 in respect of his bookkeepers salary.
13 May	Sold goods on credit to Annie for RM4,800.
15 May	Paid RM150 in cash for office expenses
19 May	Issued a cheque RM600 for his personal car loan
22 May	Withdrew RM200 from bank for office use.
24 May	Brought in the business a further capital of RM1,000 cash
25 May	Purchased a second-hand delivery van for RM15,000. A deposit of RM3,000 has been paid by cheque while the remaining is repayable in the following month.
26 May	Received a cheque for RM5,000 from his brother, Tom for a three-year loan
27 May	Sold goods of RM450 and received cash.
27 May	Sold goods of RM450 and received cash.
28 May	Paid road tax and insurance on delivery van of RM850 by cheque.
29 May	Transferred office cash RM1,500 to bank.
30 May	Received a cheque from Annie for full settlement
30 May	Paid Slyvia in settlement of outstanding invoice of RM4,500 with cheque
31 May	Received a cheque RM1,755 from Desmond, after deducting RM45 cash discount.

31 May

Paid Green in full settlement of outstanding invoice with cheque, less 3% cash discount.

Required: Record the above transactions into ledger: Bank Account