Mr. Amru Nazli started the business of a gold shop named Emas Ria. The store started operating on 1st Jan 2021. Here are the transactions for the month first store operations.

1-Jan-21 Starting a business with a cash capital of RM50,000 put in the bank

3-Jan-21 Obtained a loan from Bank Islam Bhd of RM150,000 for business use

9-Jan-21 Bought a van worth RM58,200 on credit from Syarikat Auto Sdn Bhd and the monthly payment is RM693.00 paid on the 30th day of the month every month.

10-Jan-21 Buying items for sale/stock from the Golden Bird Company is worth RM9,000 by cash transfer

10-Jan-21 Purchased office equipment worth RM7,000 by cash transfer.

11-Jan-21 Bought a computer worth RM3,000 for shop use cash transfer.

11-Jan-21 Purchased goods for sale/stock from Han Seng Company worth RM 50,000 on credit

12-Jan-21 The renovation of the shop cost RM46,000 and has paid as much as RM20,000 to Syk Kayu Kayan by using a check and the rest will be paid next month

12-Jan-21 Buy goods for sale/stock from Padi Emas Enterprise for RM 30,000 paid by CHEQUE

13-Jan-21 Purchased from Unggul Sdn Bhd for RM50,000, RM30,000 paid use a check and the rest will be paid in the next month amounting to RM20,000. The items are for sale

14-Jan-21 Electricity deposit of RM300.00 and telephone number of RM200 are paid with CHEQUE.

15-Jan-21 The owner took RM2,000 for his own use.

16-Jan-21 Pay insurance premiums for businesses with CHEQUE. of 3/6 RM2,000 for the month of Jan to May 2021

16-Jan-21 Sale on the first day of RM5,000 in cash and at bank-in on the same day

17-Jan-21 Pay the promotional cost of RM3,000 by CHEQUE.

17-Jan-21 Sales collection of RM 4,000 in cash and bank-in on the same day

18-Jan-21 .Sales collection of RM 2,000 in cash and bank-in on the same day.

18-Jan-21 Selling jewelery to Perdana Sdn Bhd worth RM500 on credit

19-Jan-21 Sales collection of RM3,000 in cash and bank-in on the same day.

20-Jan-21 Collection from sales of RM1,400 in cash and bank-in on the same day

21-Jan-21 Selling goods to Sakti Sdn Bhd worth RM300 on credit

21-Jan-21 Collection from sales of RM2,300 in cash and bank-in on the same day

22-Jan-21 Collection from daily sales of RM3,100 in cash and at bank-in on the same day

22-Jan-21 Received a CHEQUE from Perdana Sdn Bhd for RM500

23-Jan-21 Settle the telephone bill of RM56, water bill of RM20, electricity bill of RM235 by credit transfer

23-Jan-21 Collection from daily sales of RM3,200 in cash and at bank-in on the same day

24-Jan-21 Pay monthly salary of RM3,000, EPF RM300, SOCSO RM 50 via cash transfer.

24-Jan-21 Collection from daily sales of RM2,800 in cash and at bank-in on the same day

25-Jan-21 Settle the shop rent of RM1,500 by CHEQUE

25-Jan-21 Pay to Han Seng Company by CHEQUE of RM 20,000.00

25-Jan-21 Collection from daily sales of RM2,780 in cash and at bank-in on the same day

26-Jan-21 Selling goods to Perdana Sdn Bhd worth RM300 on credit.

26-Jan-21 Collection from daily sales of RM2,500 in cash and bank-in on the same day

26-Jan-21 Buy items for stock on credit from Ali Ahmad Company worth RM12,000

26-Jan-21 Buying goods in cash from a wholesaler for RM5,100 is paid by CHEQUE

27-Jan-21 Collection from daily sales of RM3,000 in cash and bank-in on the same day

27-Jan-21 Sending back goods purchased from Syarikat Ali Ahmad as much as RM2350 for damage.

28-Jan-21 Sakti Sdn Bhd paid the outstanding debt of RM300 with CHEQUE

28-Jan-21 Collection from daily sales of RM3,000 in cash and bank-in on the same day

28-Jan-21 Purchased additional office equipment of RM2,500 by transfer cash.

29-Jan-21 Collection from daily sales of RM3,500 in cash and bank-in on the same day

30-Jan-21 Collection from daily sales of RM4,000 in cash and bank-in on the same day

31-Jan-21 Collection from daily sales of RM4,500 in cash and bank-in on the same day

Additional information 1. The remaining final stock is worth RM123,042 2. The depreciation rate for assets is:- a. Vehicles 20% per annum b. Office equipment & furniture 20% per annum c. Computers 20% per annum d. Machine 20% per annum

Therefore, you are required to Transfer the journal entries into the general ledger and the subsidiary ledger concerned