MusqeemSdnBhd is a firm that offers business and investment consulting services. It is owned by Mr. Mustaqeem. The following transactions were completed on its first month of business operation:

Date	Description
January 1	Mr. Mustaqeem invested RM40,000 of his personal cash in a bank account under the companys name. The cash will be used for business purposes.
3	Purchased office supplies on account, RM2,500.
5	Paid RM3,200 for the purchase of office furnitures.
7	Rendered a consulting service to AgrosSdnBhd on account, RM13,500.
11	Paid advertising expense, RM2,500.
15	Borrowed loan from BAC Bank, RM15,000.
19	Paid RM1,250 for the office supplies purchased on January 3.
23	Received cash from AgrosSdnBhd for service provided on January 7, RM13,500.
27	Withdrew cash RM550 for personal use.
31	Paid employee salaries, RM15,800.
31	Paid utilities expenses, RM500

REQUIRED:

(a) Prepare the relevant journal entries to record the above transactions. Omit the explanations.

(b) Post all journal entries in (a) to the ledger.

(c) Prepare a trial balance as at January 31 2020.