Moses, a qualified motor mechanic with 22 years of experience, began his own business, Command Vehicle Repairs. On 1 March 2023, Moses withdrew money from his Retirement Fund and deposited R80 000 into a business bank account on 9 March 2023. The following transactions for the month of June 2023 need to be recorded as required below: Date Transaction details 2023 June 2 A rental agreement for premises occupied on1 March 2023 stipulated that the rent for the first three months was R1 000 per month. Thereafter the rent increases to R2 000 per month until 28 February 2024. The June 2023 rent was paid by a direct deposit into the Landlords bank account. 3 Hired 2 employees to assist with repairs, cleaning and administration. Each assistant will be paid at the rate of R3 500 per month. 4 Moses brought in personal tools and equipment to be used in the business. The tools and equipment were valued at R32 000. 5 The electricity account for May 2023 of R2 600 was paid by cash. 8 Purchased vehicle parts from Nuts Suppliers for R5 800 on a 30 day account. 11 Deposited R49 000 into the business bank account for services rendered. 16 Purchased Diagnostic equipment from MVE Suppliers for R40 000 on credit. Paid a Deposit of R10 000. The balance will be paid in 6 equal monthly instalments beginning on 1 August 2023. 20 Moses withdrew R9 000 from the business bank account for his own personal use. 25 Paid salaries to the 2 employees hired on 2 June 2023. 27 Paid telephone account of R1 100 for June 2023. 29 Paid Nuts Suppliers for the parts purchased on 8 June 2023. Received a settlement discount of 10% for early payment. (refer transaction 8 June). 30 Deposited R63 000 for services rendered to the value of R70 000. A 10% discount was allowed for cash payments. Required: Record the above transactions for the month ended 30 June 2023 through a table such as the one illustrated below. Simultaneously show the financial impact of the transaction on the accounting equation and the effect of the same transaction on the relevant accounts. The table is sensitive to + for increase and or (brackets) for decreases. Illustration of a transaction recorded in the recommended format of the required table: Example transaction: 1 June 2023 Purchased a motor bike from Bikers Bargain for R7 000 on credit. Date Financial impact : Accounting equation Effect: Ledger accounts June Assets Equity Liabilities Account debited Account credited 1 +7 000 0 +7 000 Motor vehicles Creditor: B B