Marcus Lyman is a sole trader who has hired you to take care of his books. He has provided you with the following transactions for the month:

2021
January
3	Started Business with capital of $6,400 in the bank and $5,600 in cash.
4	Bought goods on credit from the following persons: Brown $2,000
5	Sold goods on credit to Jane $4500
6	Paid Rent by cash $1,000.
9	Jane paid $1,500 on her account by cheque
12	We paid the following by Brown $600 by cheque
31	Took $500 from the bank for personal use.

Required:

a. Record the transactions for the month in the:

i. General journal (15 marks)

ii. Ledgers (26 marks)

b. Extract a trial balance as at January 31, 2021 (9 marks)