iii) JANUARY TRANSACTION: Jan 1 Ms Lisa decided to officially start her business 'SM Mart' by contributin a capital of RM50,000. Jan 1 Lisa entered into a agreement with the owner of house who agreed to rent a house for grocery store for a monthly rent RM1,000 Jan 2 Bought a transport for delivery from Mr.Grey for RM10,000 Jan 3 Buy equipment for goods as much RM6,500 Jan 4 Pay a transport insurance premium of RM1,200 per year Jan 6 Bought all the stock of necessities from Mr.Jimmy for RM12,000 by cash and get purchased discount 9% Jan 11 She sold fruits and vegetables to the customers Ms.Sarah by cash for RM350 in total Jan 13 Ms. Sarah returned fruits for RM90 due to the poor quality Jan 14 Lisa retumed the fruits of RM50 back to Ms.Jimmy because of the poor quality Jan 17 Bought wet food stock for RM3,200 and dry food for RM4,500 from Mr.Henry Jan 19 Received RM260 from Ms.Sarah Jan 20 Sold wet food for RM3,000 to Ms. Ria for her event I