Matahari Trading started the business as a retailer on 1 September 2018. The followings are selected transactions occured during the month. Required: a) Show the accounts to be debited and credited for the transactions dated 1 September 2018 until 12 September 2018 only. ( 15 marks) b) State the effects (increase/decrease) on assets, liabilities, revenues, expenses or owner's equity for the transactions dated 13 September 2018 until 28 September 2018 only. (10 marks) (Total: 25 marks)