Part A : You are required to create transactions related to the footwear business for the month of April 2023. All the transactions are to be explained with the nature of your business (be creative). [Eg: For credit sales you can write as (a) sold books on credit for RM10,000 or (b) Sold a dozen of book on credit worth RM1,00 each book The second one reflects creativity.] Marks will be based on your creativity. (10 marks) You must have the following transactions: Transactions Required: Capital Introduced (cash in hand, cash at bank & non-current assets 1 Loan taken from a bank 1 Non- current assets acquired on credit 2 Non- current assets acquired on cash basis 1 Trade goods purchased on credit (minimum 2 different suppliers) 3 Trade goods purchased on cash basis 2 Trade goods sold on credit (minimum 2 different customers) 3 Trade goods sold on cash basis 2 Return of goods by customers 2 Return of goods to suppliers 2 Payment to supplier inclusive of discount received 1 Payment by customers inclusive of discount allowed 1 Payment of expenses by cheque 3 Payment of expenses by cash 2 Receipt of income by cheque 2 Receipt of income by cash 1 Withdrawal of goods for personal use 1 Withdrawal of cash for personal use 1 Based on Part A question, do the recordings as below : i. Record the transaction in proper journal. (10 marks) ii. Post the transactions to the relevant ledgers. (15 marks) iii. Prepare an unadjusted trial balance as at 30 April 2023. (5 marks) iv. Prepare profit and loss statement for the year ended 30 April 2023. (10 marks) v. Prepare statement of financial position as at 30 April 2023. (10 marks)