On 1 January 2019, Syafini started a business, Smart Trading, which sells sports equipment. She brought into the business a used car valued at RM48,000 and cash RM200,000.

The business transactions in January 2018 for Smart Trading were as follows:

Date	Descriptions
Jan 2	Opened a bank account with Bumi Bank and transferred cash RM180,000 into the bank account
Jan 3	Paid rent RM3,200 by cheque
Jan 4	Paid RM11,200 by cheque for the purchase of office equipment from CM Center
Jan 5	Received invoices from Ali Sdn. Bhd RM16,000 (received a trade of discount 2%) Jaya Trading RM18,000 (received a trade discount of 3%)
Jan 6	Syafini withdrew cash RM2,400 for her own use
Jan 7	Cash sale of RM2600 was credited into the bank
Jan 10	Received cash RM60 from customer for repairing sports equipment
Jan 13	Received a credit note from Ali Sdn. Bhd for goods returned to the amount of RM1200. The goods were bought from Ali Sdn. Bhd on Jan 5 2018
Jan 14	Credit sales to Marsitah RM4,800
Jan 15	Purchased a car by credit from Protono Motor costing RM40,000
Jan 16	Syafini took a table tennis set which cost RM800 for her personal use
Jan 17	Received a cheque from Marsitah to settle her account and she was given 2% cash discount
Jan 20	Paid office expenses by cash RM500
Jan 30	Cheque received from Marsitah on 17 Jan was returned due to insufficient funds

Required:

Record the transaction into first book entry (without posting to ledger)