Nabeela commenced business on 1 May 2019 with a capital of RM5,000 of which RM1,000 was in cash and RM4,000 in a bank current/cheque account.

Her transactions during May were as follows:

1-MayBorrowed RM2,000 from Beecee Bank in the form of cheque

2-MayPaid rent of RM750 by cheque

5-MayPaid wages of RM120 in cash

8-MayPurchased goods for RM1,380 by cheque

10-MaySold goods for RM650 cash

12-MayWithdrew cash RM200 for personal use

15-MayBought goods on credit for RM830 from Sarah

18-MaySold goods on credit for RM1,250 to Kamala

20-MayBought shop fittings of RM2,500 from ABC Furniture on credit

23-MayPaid water rates of RM325 in cash

25-MayPaid electricity bill of RM230 by cheque

27-MayReturned goods costing RM310 to Sarah

28-MayKamala returned goods with an invoice value of RM480

29-MayNabeela introduced further capital of a RM3,000 cheque

30-MayBought stationery of RM90 in cash

31-MayPaid Sarah RM300 by cheque

31-MayReceived a cheque for RM500 from Kamala

Required to :

a)Prepare the trial balance as at 31 May 2019.