Mr Kamil, the owner of Mudah Kira Sdn Bhd has started her interior design consultant business on 1 April 2022. Her business premise is located at Kota Bharu, Kelantan. During the first month of operation, a number of transactions occurred as the following. Hence, she had appointed you as an account clerk to help her with all the accounting records and accounts. APRIL TRANSACTIONS 1 Started business and invested cash RM100,000. 2 Paid RM3,000 cash for office rent for the month of April. 5 10 10 Purchased office equipment RM20,000 from Bilal Supplies and paid half the amount by cash and the other half is owing. Opened a business current account at RHB and banked in RM50,000 cash. 14 Rendered consultant service to clients and received RM10,000 cash. 15 Mr Kamil withdrew RM2,000 cash for personal use. 18 Completed interior design service for a client, Ahmad RM8,000 on credit. 20 Paid insurance premium RM2,500 by cheque to Takaful Malaysia. 21 Completed consultation for a client, Mariam RM 5,000 on credit. Received RM4,000 cash from Ahmad as partial payment for the legal service. 23 25 Rendered legal service to client, Anisah RM4,000 on credit. 28 Paid RM500 for utility expenses and RM800 for advertising expenses. 28 Received full payment from Mariam. 29 Paid salary RM2,500 by cheque. 30 Received a cheque from Ahmad for the outstanding balance. Required: a) Prepare journal entries to record these transactions. (16 marks) b) Prepare a ledger and balance off the accounts for April transactions. (7 marks) c) Prepare a trial balance as at 30 April 2022. (7 marks) 2