Mr. Megat started the food delivery service business, Deliveroo on January 1, 2021. Here are all the transactions that took place during the month. All transactions are done through the business bank account. Jan 1 Mr. Megat brought in capital money of RM50,000 as well as 10 motorcycles worth RM5,000 each into the business 2 Signed an office rental agreement and paid January rent of RM1,000 along with a deposit for 2 months amounting to RM2,000. 2 Hiring 10 full-time employees with a salary payment rate of RM2,000 per month and will be paid on every 30th. He also paid insurance policies 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 installments. 6 Purchased RM400 office supplies on credit. 8 Bought a set of office furniture worth RM10,000. A total of RM7,000 has been paid while the balance will be paid within the next 6 months. + 12 Bought a used car worth RM10,000. This car will be used for business purposes. The market price of the car is RM15,000. 15 Bought a laptop worth RM3,500. This computer will be used by Mr. Megat's son who is studying at MRSM Melaka. 18 Paid RM500 to Sally Cleaning Services for office cleaning wages. 20 Pay the first installment of RM2,000 to creditors for the transaction on 4th January 27 Mr Megat paid a bill of RM150 for the use of his mobile phone using business money. It has been identified that RM100 of the bill is for personal use and the rest is for business. 29 The total service revenue for January is RM36,000. 30 Pay employee salaries for January. 31 The company policy imposes a 20% depreciation rate annually on all company owned vehicles. Be required: (a) Prepare journal entries to record all relevant transactions. (Ignore description) (b) Post journal entries to ledger (T account). (c) Prepare the Trial Balance as at 31 January 2021. (d) Explain TWO (2) errors that will not affect the trial balance