During January 2017, Saranghae Travels Sdn. Bhd. recorded the following transactions: 1. Shareholders invested RM 50,000 in cash to start business which is named as Saranghae Travels Sdn. Bhd., a travel agent. The shareholders received 25,000 ordinary shares. 2. The business paid the month's rent of RM7,000. 3. A motor vehicle costing RM55,000 was bought on credit from the vehicle dealer. Use the Non-Trade Account Payable to record this transaction instead of the Account Payable 4. Advertising for the business (for people to know the existence of the company) was necessary and the business paid RM 350 for it. 5. The business has 3 employees and paid a total of RM6,000 employee salaries in cash. 6. At the end of January, the business earned travel commissions of RM65,000. RM36,000 was received in cash, while the balance will be received next month. 7. Paid 60% of the RM55,000 owed to the vehicle dealer. 8. Paid RM1,000 of office expenses. 9. Obtained a bank loan of RM 30,000 to help finance the business. Required: a) Journalise transactions (1) - (9) above. b) Post journal entries to ledger/T-accounts. c) Prepare a Trial Balance