Mina Enterprise operates a merchandising business by buying merchandise at RM10 each and selling it at RM25 each. Mina Enterprise uses a continuous inventory system. As of September 1, 2020, there were 200 units of merchandise in the inventory record. The following are the transactions involved during September 2020: Sept. 2 4 56 8 11 15 Purchased a total of 2,000 units of merchandise on credit from Delta Company with credit terms of 2/10, n/30. The cost of transport paid was RM300. Delivery terms were FOB Shipping Point. Returned 20 units of the damaged merchandise to Delta Company for purchase on 2 September. Sold 110 units of merchandise to customers in cash. A customer returned 4 units of goods that were purchased on September 5 and cash was returned to the customer. Paid the promotional cost of merchandise of RM1,500 to a television station. Settled the balance due to Delta Company for the transaction on 2 September. 15 16 Sold 250 units of merchandise on credit to En. Mahir, with credit terms of 1/10, n/30 and delivery terms of FOB Destination. The cost of transport was RM100. En. Mahir was not satisfied with the 6 units of goods he bought and had returned them to Mina Enterprise. 20 20 30 30 233 25 Sold 220 units of merchandise on credit to Gamma Sdn. Bhd. The credit and delivery terms were EOM and FOB Shipping Point respectively. The cost of transport using LalaMove service was RM150. Received the balance due from En. Mahir for sale on 15 September Received payment due from Gamma Sdn. Bhd. for sale on September 20. Paid the salaries of sales and administrative staff of RM1,600 and RM1,200 respectively as well as miscellaneous administration expense amounting to RM800. Additional information: Physical inventory calculation on 30 September 2020 found that the total inventory of merchandise available in the Mina Enterprise warehouse was RM16,300. Required: Prepare for Mina Enterprise: a) Journal entries to record transactions during September 2020. b) Inventory account and adjustment entry if necessary. c) Comprehensive Income Statement for the month ended 30 September 2020. (10 Marks) (6 Marks) (9 Marks)