JohMud Limited stated business in the year $2021,$ dealing in spare parts. The following transactions were extracted from his books during the year ended $31$st December, $2022.$

$01/01/2022$: Assets: Building GH$10,000$; Motor Van GH$4,500$; Fixtures GH$1,600$; Cash at bank GH$14,000$; Cash at hand GH$2,000.$

Liabilities: Creditors$-$ Jones Ltd GH$2,000$; Blankson GH$1,500.$

Capital: GH$28,600$

$20/01/2022$: Took a cash loan from Mike Ventures GH$4,000.$

$30/01/2022$: Bought office equipment GH$660$ by cheque.

$31/01/2022$: Bought Motor vehicle by cheque GH$3,600.$

$01/02/2022$:

Bought goods on credit from William Ventures GH$1,100$ and Joyce Ventures GH$420$ and Bright Ventures GH$3,600.$

$04/02/2022$: Paid rent by cheque GH$240.$

$28/02/2022$: Sold goods on credit to Esi GH$284,$ Efo GH$600$ and Rosemary GH$200.$

$01/03/2022$: Received a credit note from William Ventures GH$40$ and Bright Ventures GH$300.$

$20/03/2022$: Bought shop fittings by cheque GH$1,400.$

$01/05/2022$: Issued a credit note to Esi GH$24.$

$30/05/2022$: Bought goods paying by cash GH$80.$

$30/06/2022$: Bought office equipment on credit from Favor GH$740.$

$20/07/2022$: Introduced more capital in the form of cash GH$1,000,$

$21/08/2022$: Bought goods on credit from William Ventures GH$680$ and Edina H$320.$

$30/08/2022$: Goods returned to us by Efo GH$100.$

$02/09/2022$: Paid wages in cash GH$220$ and goods sold for cash on the same day was GH$360.$

$10/10/2022$: Paid Jones Ltd and Mr$.$ Blankson the mount owed by cash.

$20/11/2022$: Repaid the whole of the loan from Mike Ventures by cheque

$21/11/2022$: Efo and Rosemary paid us what they owed us by chegue.

$31/12/2022$: Paid William Ventures the amount owed him by cheque and withdrew GH$100$ by cash for personal use.

You are required to use the transaction above to prepare:

$($a$)$ The necessary books of original entry.

$($b$)$ The necessary ledgers

$($c$)$ Extract a Trial balance