Debit Subsidiary ledger- Account Recievable Balance on 1 feb Subsidiary ledger- Account Payable Balance on 1 jan Credit 40,000 10,000 8,000 3,900 RAK Limited Ferz International Wizcraft Limited Trens Inc 6,000.00 0.00 7,000.00 2,500.00 3,000.00 ARF Limited SMMAR international Rudolph & Co 500.0 1,400.0 1,000.0 1,000.0 5,000 Smart Electronics Felton International Account Title share capital long term note payalbe long term loan accounts payable accrued liabilities salaries and wages payable cash in hand cash in bank account recievable inventory office supplies prepaid rent accrued utilities sales COGS salaries expense utility expense rent expense 4,000 15,900 18,500 18,900 1,000 4,000 2,000 3,500 Feb 1 2018 - Feb 4 2018 - Feb 7 2018 - Feb 10 2018 - Feb 12 2018 - Feb 15 2018 - Feb 18 2018 - Feb 20 2018 - Feb 22 2018 - Feb 28 2018 - Feb 28 2018 - Feb 28 2018 - Received Cheque from WIZCraft Limited for 2,500 Paid ARF Limited full amount outstanding on their account. Cheque Paid Salaries & Wages accrued in the last month. Cheque No. 707 Paid accrued utilities in full. Cheque No. 709 Sold goods on cash 3,000. The cost of the goods is 1,800 Paid 500 for the staff entertainment. Purchased goods on credit 2,000 from ARF Limited Sold goods on cash 1,000. The cost of the goods is 600 Paid SMMAR Internation 700. Cheque no. 709 Rent for the second month expired Salaries & Wages accrued for the month 5,000 Utilities accrued for the month 2,000 2,100 5,000 2,000 1,000 72,400 72,400 Required: Prepare inventory chart