Dec 1 Cash sales amounting to RM3,312, received from Melissa, paid directly to bank.

Dec 2 Purchased 2 new motorcycles worth total of RM 13,000 for delivery purpose on credit from Yahama Trading.

Dec 4 Purchased 4 convenience store racks on credit worth total of RM400 from Jojo Trading.

Dec 5 Sold 8 cartons of energy drinks to Swift Sports on credit. Total selling price is RM280.

Dec 7 Swift Sports returned 2 cartons of energy drink due to wrong flavour sent. Selling price of 2 cartons of energy drinks are RM70.

Dec 10 Swift Sports sent a cheque worth RM280.

Dec 11 Purchased 20 cartons of white bread worth total of RM400 from Fresh Bread Trading on cash.

Dec 12 Purchased 10kg of frozen ham worth RM200 from Fresh Meat Trading on cash.

Dec 13 Sold 5 cartons of canned coffee worth total of RM150 to Mr. Low paid by cash.

Dec 15 Refund Mr. Low RM30 by cash for the returned 1 carton of expired canned coffee.

Dec 16 Cheque of RM500 drawn by shop manager for his own use.

Dec 18 Sold bakery products worth RM250 to Lavender on credit.

Dec 21 Received RM250 cash from Lavender, directly bank in on the same day.

Dec 22 Purchased a new cashier machine worth RM500 from Lelong Trading on credit.

Dec 24 Sold 1 carton of fresh strawberries to Madam Pang worth RM80 paid by cash.

Dec 25 Purchased 10kg of fresh lettuce from Malmart worth RM50 on cash.

Dec 26 Returned goods costing RM300 and received a cash refund.

Dec 27 Donated 5 box of fresh-made sandwiches worth a total of RM200 for charity purpose in the name of Happy Life.

Dec 29 Paid insurance total of RM2,400 with cheque.

Dec 30 Paid store rent for a total of RM500 with cheque.

Record the above transactions in the books of prime entry and transfer to relevant ledgers (T-account).