KC Enterprise manages a small dessert shop in San Fransico. The following transactions were extracted from the book on 31 September 2021:

Sept 2 Mr. KC, the owner, invested 50,000$ in the bank and 3,000$ cash

to start the business.

3 Paid rent 12,000$ by cheque for renting a shop lot.

6 Bought goods 4,152$ on credit from ST Shop.

9 Bought office equipment 2,980$ on credit from BB Tools.

10 Cash sales 1,126$

13 Returned goods 890$ to ST Shop.

15 Sold goods 7,120$ on credit to MG Education.

18 Returned some extra parts of office equipment 890$ to BB Tools.

23 Received goods 180$ returned by MG Education.

28 Bought trolley 2,875$ by cheque.

29 Paid electricity bill 1,554$ through bank transfer.

30 Paid 5,000$ to Mr. KC by cheque for his personal trip to Japan.

Required:

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

(b) Prepare a trial balance as at that date.