From the following details, you are to open up the books of R$.$ Mwenda, via the journal proper, record the transactions using the appropriate day books, post the books to the ledger and then extract a trial balance as at $31$ January $2023$:

Jan. $1$ R Mwenda's Statement of Financial position was as follows:

Buildings K$24000000$ ;

Motor vehicles $,K16000000$;

Stock K$3000000$;

Debtors:

V Lubinda K$5500000,$

M Tembo K$3000000$;

Cash at bank K$4200000$;

Cash in hand K$1800000$ ;

Creditors:

D Banda

K$6000000,$

M Chilufya

K$1000000.$

$2$ Bought goods on credit from: C Kapasa K$4500000$; M Chilufya K$5000000.$

$4$ Sold goods on credit to: M Tembo K$2500000,$ V Lubinda K$3500000.$

$5$ Paid wages by cheque K$200000.$

$6$ Paid insurance in cash K$300000.$

$8$ Cash sales K$3200000.$

${?}_9$ Bought goods paying by cheque K$1000000.$

$10$ Returned goods to C Kapasa K$500000,$ M Chilufya K$1000000.$

$11$ Goods returned to R Mwenda by V Lubinda K$800000,$ M Tembo K$700000.$

$13$ Bought another motor van on credit from Toyota $(Z)$ ltd for K$14000000.$

$16$ Received a cheque from V Lubinda fro K$7500000$ in full settlement of his account.

$18$ M Tembo paid us by cash K$4000000,$ cash discount K$300000.$

$20$ Sales by cheque K$10000000$

$24$ Sent a cheque to D Banda for K$5500000$ in full settlement of her account.

$26$ Paid M Chilufya by cash K$4000000,$ cash discount K$1000000.$

$28$ Deposited K$4000000$ cash into the bank $.$

${?}_{30}$ Paid motor expenses by cheque K$500000.$

$31$ Paid Toyota $($Z$)$ Ltd by cheque K$14000000.$