Gary started his own business on 1st November 2020. His business transactions for April 2020 were as follows April 2 Invested RM155,000 in the bank and RM1,500 cash to start the business. 3 Paid rent RM8,000 by cheque. 6 Bought goods RM12,640 on credit from Aji Nava Store. 9 Bought furniture RM45,000 on credit from Peco Shop. 10 Cash sales for RM2,626 13 Returned goods RM1,810 to Aji Nava. 15 Sold goods RM17,120 on Credit to Gold Pigeon. 18 Returned some extra parts of furniture RM890 to Peco Shop 23 Received goods RM598 returned by Gold Pigeon. 28 Bought trays RM2,875 by cheque. 29 Paid phone bill RM1,554 through bank transfer. 30 Received full payment from Gold Pigeon through a bank-transfer. 30 Paid RM5,000 to owner for his private party. Required:

(a) Enter above transactions into ledger (T-accounts) and balance off the account. (34 marks)

(b) Prepare a trial balance as at 30 April 2021. (6 marks)