d$)$ The following transactions took place at Chap chap Cereals Shop during the month of Feb $2023.$

$1/2/17$ The business received shs$\mathrm{.}120,000$ cash from the owner.

$4/2/17$ The business borrowed shs$\mathrm{.}65,000$ cash from Job.

$5/2/17$ The business deposited shs$.48,000$ cash into the bank.

$7/2/17$ The business paid shs$\mathrm{.}9,000$ cash as telephone expense.

$10/2/17$ The business bought stock at shs$\mathrm{.}29,000$ on credit from Zippy.

$12/2/17$ The business paid by a Cheque, shs$\mathrm{.}12,000$ as insurance expense.

$14/2/17$ The business sold stock at shs$\mathrm{.}42,000$ cash.

$17/2/17$ The business received a Cheque of shs$.31,000$ as rent income.

$25/2/17$ The business made cash purchases worth shs$\mathrm{.}17,000$

$26/2/17$ The business paid by a Cheque shs$\mathrm{.}8,000$ to Zippy.

$28/2/17$ The business paid shs$.14,000$ cash to Job.

Required:

Open the appropriate accounts and post the events. Work out the balances in each account and prepare a statement of financial position as at $28/2/23$