just do B

a) The following transactions took place in the month of August 2019: August 1 Started in business with 80,000 in cash. 1 Sold goods on credit for 30,000 to Mr Alan and bought goods for cash 28,000. 2 Paid general expenses 1,800 by cash. 4 Mr. Alan paid cash 15,500. 5 Bought goods on credit from Mr. Ken 8,000. 6 A loan of 15,000 cash is received from Ms Tang. 8 We returned goods to Mr. Ken amounting to 800. 9 Bought office fixtures paying by cash 8,500. 11 Paid to creditor Mr. Ken 3,000 by cash. 12 Owner withdrew 1,500 worth of goods for his personal use. 17 Sold goods on credit for 15,800 to Mr. Chin. 19 Paid office expenses 2,800 by cash. 21 Received from Mr. Chin 13,000 cash. 28 Paid money owing to Ms Tang 2,500 by cash. 31 Mr. Alan paid another cash 1,500. he Required: (a) Record the above transactions in the relevant ledgers. (18 marks) (b) Prepare a trial balance as the end of the month. (7 marks)