DATE	DESCRIPTION
Jan 1, 2017	Stated business with cash 10,000
Jan 5, 2017	Purchased goods on credit from SMB Limited for 5,000
Jan 10, 2017	Paid in cash to SMB Limited and received 2% discount for the early payment
Jan 15, 2017	Donated 500 as a charity in cash
Jan 20, 2017	Purchase Office Equipment for 3,500 and paid in cash
Jan 25, 2017	Goods with list price of 10,000 was sold at 5% trade discount on cash
Jan 30, 2017	Paid Insurance premium for 500
Jan 30, 2017	Paid Office Rent 1,000 in cash
Jan 31, 2017	Paid Salaries & Wages 3,000 in cash to the office staff
Jan 31, 2017	Paid 250 for repair and maintenance of the building
Jan 31, 2017	Purchase office supplies for 500

Required:

1. Journal Entries for the above business transactions.
2. Ledger Accounts
3. Trial Balances for the month of Jan 2017