No	Date	Transaction	RM
1	3 Dec	Invested cash in business	150,000
2	5 Dec	Purchase raw material on credit term from Afiq Sdn Bhd (5% discount if paid full within 30 days)	50,000
3	7 Dec	Purchase raw material on credit term from Danish Trading (5% discount if paid full within 30 days)	70,000
4	9 Dec	Cash sales to Samantha	15,000
5	11 Dec	Credit Sales to Wong (5% discount if paid full within 30 days)	25,000
6	13 Dec	Wong returned defective goods	5,000
7	15 Dec	Return defective material to Danish Trading	2,000
8	17 Dec	Purchase furniture on cash	5,000
9	19 Dec	Payment to Danish Trading	17,000
10	21 Dec	Payment from Wong	19,000
11	23 Dec	Loan received from bank	50,000
12	25 Dec	Payment to Afiq Sdn Bhd	9,500
13	27 Dec	Sundry Enterprise	10,000

1. Record and close the above transaction in appropriate ledger account for the period ended 31 Dec 202
2. Tradil balance as at 31 Dec 2021.