On 1 October 2019, the owner of the UAE Venture, Mr Salem, decided that he will boldly go and keep his records on a double entry system. His assets and liabilities at that date were: Salem's transactions during October were as follows: 1 Sold faculty phasers (weapon) to Klingon Corp, for cash 5,000. 2 Bought Photon Torpedoes (weapons), on credit from Central Council 2,500. 3 Sold inventory to Aardvarks, on credit, 1,500. 4 Bought Cloaking Device (Fixture and Fittings) from Klingon Corp 3,500. 5 Paid the balance owed to Spock at 1 October. 6 Paid Central Council full amount due by cheque. 7 Received full amount due from Aardvarks by cheque. 8 Paid Klingon Corp by cheque. 9 Paid, by cheque, 10,000 for repairs to Enterprise. Required: a. Calculate the beginning capital 1 October, 2019. b. Post transactions to relevant T accounts. c. Prepare journal entries for the relevant transactions. d. Extract the trial balance at the end of October, 2019