Excellent Computers, Phones & Accessories Ltd has the following opening balances for September 2021 at the Adenta Branch: Cash at Prudential Bank GHS500; Container GHS3,000; Fixtures GHS1,000; Stock of phones: 4 boxes of Techno Y2 at GHC180 each, 2 boxes of HTC Desire 310 at GHC310 each, 4 boxes of Techno J Smart at GHC520 each, 3 boxes of Techno Z mini at GHC900 each; Stock of Laptops: 2 boxes of Hp Pavilion (11.6 inc.) GHS1,900 each, 4 boxes of Dell 3552 (15.6 inc.) at GHS1,200 each, 3 boxes of Lenovo 110 (15.6 inc.) at GHS1,100 each; Accounts Receivable- Avusu GHS1,100; Accounts Payable- Franco GHS1,800; Bank Loan from GT Bank GHS1,500.

The following transactions took place during the month of September 2021.

Sept.2 Wrote a cheque of GHS200 for Petty Cash

3 Office supplies expense of GHS30 paid with Petty Cash

4 Bought 2 boxes of Hp Pavilion (11.6 inc.) at GHS1,900 from Compu-Ghana.

6 Banked a cheque for GHS1,000 received from Avusu

7 Sold 3 boxes of Hp Pavilion (11.6 inc.) for GHS2,050 each to a cash customer

8 Sold 2 Techno Y2 phones to cash customer for GHS210 each.

9 Bought 5 HTC Desire 310 from Silver Plus Ltd on credit for GHS310

10 Sold 7 HTC Desire 310 GHS350 each for cash, retaining the money as Petty Cash.

11 Returned 1 HTC Desire 310 to Silver Plus Ltd due to malfunctioning of the phone.

13 Sold 3 Techno J Smart for GHS600 each to Cortex Ltd.

14 Purchased 5 Samsung Tab 4 7.0 @ GHS750 each from Samsung Ltd on credit.

16 Sold 2 boxes of Lenovo 110 (15.6 inc.) at GHS1,399 each to Valley Shop.

17 Cash sales of 3 boxes of Dell 3552 (15.6 inc.) at GHS1,349 each.

19 Paid Samsung Ltd a cheque for transaction on date 14

20 Transferred GHS1,200 from Bank Account to Deposit Account.

22 Sold 2 Techno Z mini for GHS980 each to a customer who paid by cheque

24 Purchased 2 Cartons of Dell mouse (wireless) at GHS30 per box (24 boxes in a carton)

26 Paid electricity expense (Office costs) for GHS80 cash

28 Salaries of GHS1,800. Amount paid by Petty cash.

Required:

a. Journalise the above transactions

b. Post them into their respective accounts balance off the accounts

c. Extract the trial balance as at September 30, 2021.