***PLEASE ANSWER THE QUESTION BRIEFLY, THANK YOU

PART B QUESTION 1 IZF Fruits Enterprise is a fruit distributor in Kangar, selling imported and local fresh fruits. The following are the business transactions during the month of April 2020. April 2020 Details 1 The owner brought cash RM30,000 and fruits display shelves valued at RM5,000 into the business. 3 Received an invoice for fruits purchased worth RM7,000 from Fresh Fruits Enterprise. 8 The owner took a box of fruits amounting to RM200 to be given to his friend as a gift. 11 Issued an invoice to PureJus Trading worth RM3,300. 13 Paid electricity amounted to RM400 by cash. 14 Received a debit note RM200 from PureJus Trading due to goods returned. 19 Bought a motor vehicle on credit from Arau Auto Sdn Bhd for RM47,000. 21 Received interest on investment RM800 by direct fund transfer. 22 Paid RM600 cash for 10 boxes of melons purchased from Miyami Trading. 25 Received a cheque from PureJus Trading for the amount due after deducting a cash discount of RM150. Required: a. Identify the effects (increase or decrease) on assets, liabilities, revenues, expenses or owner's equity for the above transactions. (11 marks) b. Show the accounts to be debited and credited for the above transactions. (11 marks) (Total: 22 marks)