open ledger accounts and balancing off

Transactions for the month of January of a Marwan Enterprise as below: 2020 Jan 1 Started in business with RM10,500 cash. 2 Put RM9,000 of the cash into a bank account. 3 Bought goods for cash RM550. 4 Bought goods on credit from: T Dry RM800; F Hood RM930; M Smith RM160; G Low RM510. 5 Bought stationery on credit from Buttons Ltd RM89. 6 Sold goods on credit to: R Tong RM170; L Fish RM240; M Singh RM326; A Tom RM204. 8 Paid rent by cheque RM220. 10 Bought fixtures on credit from Chiefs Ltd RM610. 11 Paid salaries in cash RM790. 14 Returned goods to: F Hood RM30; M Smith RM42. 15 Bought van by cheque RM6,500. 16 Received loan from B Barclay by cheque RM2,000. 18 Goods returned to us by: R Tong RM5; M Singh RM20. 21 Cash sales RM145. 24 Sold goods on credit to: L Fish RM130; A Tom RM410; R Pleat RM158 26 We paid the following by cheque: F Hood RM900; M Smith RM118 29 Received cheques from: R Pleat RM158; L Fish RM370. 30 Received a further loan from B Barclay by cash RM500. 30 Received RM614 cash from A Tom