Kumiko manufactures plastic cups to be exported overseas. Its office and factory is located in the city. The following transaction was recorded in its books in the month on January 2021.

Jan 1 Started business with 150,000 in cash, factory 700,000 and a motor vehicle 122,000.

Jan 2 Open a bank account with CIMB Bank. The owner transferred 120,000 into the account.

Jan 3 Kumiko purchased a machine worth 100,000 on credit from Ikea. Transport fees of 1,200 was paid cash to MS Logistic to transport the machine.

Jan 7 Bought material to produce cups worth 108,000 cash.

Jan 9 Obtained loan from Agrobank of RM 300,000, Money was deposited into the CIMB account.

Jan 11 Purchased goods on credit from SRK Resources. Cost of the goods

was 32,000.

Jan 12 Cash sales of goods, 45,000.

Jan 12 Withdraw money from bank and kept as cash 30,000.

Jan 15 Sold goods costing 80,000 from on credit to TXR. Transportation cost for the goods totaled 750 and was paid cash.

Jan 15 Purchased computers on credit from DELL at a cost of

RM18,000.

Jan 17 TXR returned damaged goods of 1,700.

Jan 17 Paid salaries totaling 3,000 by internet transfer.

Jan 18 Sold goods totaling 55,000 to PSU Plastics on credit.

Jan 20 Owner took cash 3,000 to pay for personal car maintenance.

Jan 22 Took 2,000 of the cash and paid it into the bank.

Jan 28 Settled amount owing to SRK Resources in full and received a discount of 200.

Jan 27 Paid salaries totaling 33,000 by bank transfer

Jan 29 Received payment for full settlement from TXR by cheque and gave 5% cash discount.

Jan 30 Received cheque 500 for rental of factory space.

Required:

Enter the above items in the relevant day books.