On 1/1/2021, Khaled opened the Al Salam Eye Center. During the first month of his work, the following operations were carried out: - On 1/1, 200,000 riyals were invested and deposited in the bank as capital.

- On 1/2, he paid the rent of 1 month of 10,000 riyals in cash.

- On 3/1, equipment and equipment for the clinic were purchased for 250,000 riyals, 100,000 riyals were paid in cash, and the rest is on the account.

On 4/1, an amount of 12,000 riyals was paid in cash, the value of the insurance for a year.

- On 10/1, the center launched an advertising campaign in Al-Rabie magazine, and the value of the ads amounted to 2000 riyals, which was paid in cash

On 20/1, Khaled withdrew an amount of 7,000 riyals from the cash for the purposes of his personal use.

- On 31/1, the cash receipts resulting from the disclosure during the month amounted to 62,000 riyals

On 31/1, the salaries of the employees, amounting to 32,000 riyals, were paid in cash.

Required: 1- Making journal entries in the books of the Peace Center (20 marks) 2- Posting the journal entries to the ledger, and the accounts balance (30 degrees) 3- Preparing the trial balance with balances for the financial period ending on 31/1/2021. (11)