Louis started a new business on 1 January 2021. The following transactions took place during his first month in business. 2021 1.1 Edward commenced business with ZMW 10,000 in cash. 3.1 He paid ZMW 8000 of the cash into a business bank account. 6.1 He bought a van on credit from Perkin's garage for ZMW 3000 . 9.1 Edward rented shop premises for ZMW 1000 per quarter; he paid for the first quarter immediately by cheque. 12.1 He bought goods on credit from Roy Limited for ZMW 4000 . 15.1 He paid shop expenses amounting to ZMW 1500 by cheque. 18.1 Edward sold goods on credit to Scott and Company for ZMW 3000. 21.1 He settled Perkin's account by cheque. 24.1 Edward received a cheque from Scott and Company for ZMW 2000; this cheque was paid immediately into the bank. 27.1 Edward sent a cheque to Roy Limited for ZMW 500. 31.1 Goods costing ZMW 3000 were purchased from Roy Limited on credit. 31.1 Cash sales for the month amounted to ZMW 2000. Required: a) Enter the above transactions in appropriate ledger accounts, balance off each account as at 31 January 2021 , and bring down the balances as at that date. b) Extract a trial balance as at 31 January 2021