Mr. Salman started business from his own fund with cash Tk. 1,00,000, personal loan Tk. 10,000 and bank balance Tk. 40,000 on 1st March 2019. The following transactions are occurred in his business in that month:- March-2 Goods purchased including VAT Tk. 23,000. March-3 Owner paid office rent personally Tk. 10,000. March-4 Goods sold Tk. 30,000 and VAT collected 15%. March-5 Delivery expense of sold goods paid 500 Tk. March-6 VAT submitted to govtment fund. March-7 Owner's son school tuition fees paid Tk. 1000 from business. March-8 Goods provided as Salary Tk. 2,000. Requirements: a. Ascertain the opening capital. b. Write Journal of the 1st 4 transactions. c. Show the effect of transactions on tabular format of last 4 transaction