Mr Megat started his food delivery service business, Deliveroo, on January 1, 2022. Here are all the transactions that took place during the month. All transactions are made through a business bank account.

January 1 Mr Megat brought in RM50,000 in capital and ten motorcycles costing RM5,000

each into the business.

2 Signed an office rental agreement and paid a January rental of RM1,000 and a two-month deposit of RM2,000.

2 Hired ten full-time employees at a monthly rate of RM2,000 per employee. Payment is due every 30th of the month. He also paid the insurance policy for all the employees, amounting to RM2,000 for January.

4 Purchased equipment amounting to RM8,000. RM2,000 has been paid, and the balance will be paid in instalments.

6 Purchase RM400 office supplies on credit.

8 Purchased office furniture set worth RM10,000. RM7,000 was paid in cash, and the balance will be settled over six months.

12 Purchased a used vehicle worth RM10,000, which will be used for business purposes. The market price of the vehicle is RM15,000.

15 Purchased a laptop worth RM3,500. Mr Megat's son, studying at MRSM Melaka, will use this computer.

18 Paid wages of RM500 for office cleaning to Sally Cleaning Services.

20 Paid the first instalment of RM2,000 to creditors for the transaction made on January 4.

27 Mr Megat paid his mobile phone bill of RM150 using the business money. RM100 of the bill is for personal use, while the rest is for business purposes.

29 Total revenue for January was RM36,000.

30 Paid employees' salaries for January.

31 The company's motor vehicle depreciation policy is set at 20% annually on a straight-line method.

Required:

(a) Prepare journal entries to record all related transactions. (Ignore description)

(b) Post journal entries to the ledger (T account).

(c) Prepare the trial balance as of January 31, 2022.

(d) Describe TWO (2) errors that will not affect (the balancing of) the trial balance.