Luke operates an outlet offering consultation to clients who would like to start a fast- food business. The following are transactions for the month of June 2021. (a) Luke started his business with $30,000 in the business bank account. (b) He bought some office equipment at $16,000 from Bee Ltd. on credit. (c) Furniture of $27,000 was bought from MS Ltd., paying with his personal cheque. (d) A damaged equipment costing $2,100 was returned to Bee Ltd. (e) Invoiced Jeff $5,700 for consultation services rendered to him a week ago. (f) Brian paid Luke a cheque of $2,200 for consultation services at the office. (g) A cheque of the amount of $9,500 was issued to pay for advertising. (h) An amount of $300 was withdrawn from the bank as cash in hand. (i) Jeff paid Luke for the amount owing with a cheque. (j) Luke issued a personal cheque of $4,800 to pay for his sons school fees. (k) Luke took a loan of $20,000 from his dad to make a full payment Bee Ltd. (l) Issued a cheque to pay his employees salaries of $12,000. (m) Luke rented out part of his office space to Desmond, receiving a cheque of $3,100 as office rental. Required: (i) For each of the above transactions, write the accounts and amounts to be debited and credited. (28 marks) (ii) Compute the amount of closing bank as at 30 June 2021 of Lukes business.