Chess Masters Traders sells and buys chessboards all over the country. The business uses a perpetual inventory system. Markup is 45% on cost price. All amounts include VAT at 15% where applicable. Round off all final amounts to the closest rand. The following transactions took place during the month of February 2023: 1 The owner, Archie Bishop, contributed R120 000 to the business as his capital contribution. Receipt RC178 was issued. 3 Made a cash withdrawal for the imprest amount for petty cash, R2 500. 4 Bought a new delivery vehicle via EFT from Thirdhand Motors, R90 000. 7 Cash sales according to the cash register roll, R12 500. 8 Services rendered, R6 000 (exclusive of VAT). Issued cash invoice C23 to H. Castle. 11 Purchased trading goods via EFT from King Industries, R19 000. 16 Withdrew cash to pay the wages for the week, R2 750. 24 Cash sales according to the cash register roll. The cost price was R6 880. 28 The bank statement from ABSA Bank showed the following debits and credits: Debit: Bank charges, R260. Credit: Interest, R850. Required: Prepare the following journals and ledger account of Chess Master Traders for the month of February 2023: 3.1 Cash Receipts Journal (21) 3.2 Cash Payments Journal (16