Mr Micheal is the owner of Takayama Bookstore Sdn Bhd. The transactions for the month of January 2022 are as follow:

Date	Transactions
Jan 1	Mr Micheal contributed RM150,000 cash into the business.
3	Purchased goods from Calvin RM28,000 on credit.
5	Purchased stationary RM50 by cash.
7	Purchased machinery RM50,000 from Sumitomo Sdn Bhd by cheque and received 5% trade discount.
9	Sold goods on credit to Mr Kumar for RM30,000.
13	Paid utility bill RM230 by cash.
15	Returned goods RM4,000 to Calvin.
17	Owner withdrew RM200 from company bank account for his personal use.
21	Received commission RM150 by cash from Mega Trading.
25	Paid all debt by cheque to Calvin and received 5% cash discount.

REQUIRED:

1. Journalize (double entry) the above transactions of Takayama Bookstore Sdn Bhd for the month of January 2023.