+ Following are the transactions for the month ended 30th April 2022 for Accord Ltd.: Date Transaction 1st April The owner started the business by depositing 100,000 in the business bank account 3rd April Paid rent for 7,000 by cheque 4th April Bought a freezer for 3,000 and a delivery van for 10,000 by cheque 7th April Purchased 4,000 goods from Red and 2,500 goods from Yellow on credit (trade payables) 9th April Sold 2,500 goods to Green and 3,000 goods to Blue on credit 10th April Paid Yellow by cheque and receive 5% discount 12th April Returned 120 goods to Red due to faulty 14th April Green returned 200 goods to Accord 15th April Paid 400 general expenses in cash 18th April Green and Blue paid their balances by cheque and received 5% discount 21st April Paid wages for 4,000 by cheque 24th April Sold more goods for 1,500 cash 26th April Sold an unused delivery van for 5,000 by cheque 27th April The owner withdrawn 1,000 from bank account for his personal use 28th April Paid petrol expenses for 700 in cash 30th April Paid heating and lighting expenses for 1,200 by cheque Please use the list of transactions to complete following tasks: 1) Enter transactions into T-accounts and balance off. (28 marks) 2) Extract a trial balance for the month ended 30th April 2022. (12 marks)