Musa Alabi started business with a capital of N100,000 on 1st January 2020. The following information was provided as his transactions for the month of January, 2020:

5th Jan: He purchased goods on credit from Matama N5,000 8th Jan: He paid cash to Matama N2,000

14th Jan: He sold goods to Samuel N20,000

16th Jan: He received cash from Samuel N10,000

20th Jan: He further purchased goods from Matama N20,000 24th Jan: He paid cash to Matama N10,000

24th Jan: Paid Rent by Cash N50,000

27th Jan: Sold goods to Imabong N20,000

30th Jan: He received cash from Imabong N15,000

Required:

Assuming that journal is the only book of original entry, write up the journal proper for the month ended 31st January, 2020.