Manal established an accounting firm on October $1,2020.$ The following transactions took place

in $2021.$

January $1,2021$ The following balances were brought forward from the previous period:

February $3,2021$ Manal introduced an additional capital of $$200,000$ into the business and paid the money into the business

bank account.

March $7,2021$ The business purchased an item of furniture and fittings for $$60,000$ and paid by cheque.

April $8,2021$ Purchased office supplies for $$60,000,$ paid $$40,000$ by cheque and the balance outstanding.

May $11,2021$ Rendered audit service for $$100,000.$ Received $$60,000$ through cheque and the balance yet to be paid for.

June $14,2021$ Manal withdrew $$13,000$ from the business bank account for her personal use.

July $15,2021$ Purchased additional office supplies for $$80,000,$$$70,000$ was paid through cheque and the balance is outstanding.

August $18,2021$ Brought forward account receivable were collected through the bank account.

September $21,2021$ Tax services were rendered for $$120,000$ and full payment received by cheque.

October $24,2021$ Purchased printing and stationery amounting to $$22,500$ and paid by cheque.

November $27,2021$ Khawala, a friend of Manal sold a motor vehicle worth $$200,000$ on account to her for her business use.

Payment to be made in $2$ years' time.

December $31,2021$ Manal paid office rent of $$10,000$ for the year through bank.

You are required to:

a$.$ Prepare journal entries for all the transaction.

b$.$ Post all transactions to the appropriate ledger accounts.

c$.$ Balance off each account and extract a trial balance.