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A. Keruing Sejahtera Bhd (KERUING) is a company dealing with health food products operating in Bukit Kayu Hitam, Kedah. The partial statement of financial position of KERUING as at 31 December 2020 is as follows: Current Liability 12% Notes payable Interest payable Premium liability Accounts payable RM 220,000 26,400 11,000 180,000 437,400- Equity Share capital (1,500,000 ordinary shares) Retained earnings 3,300,000 1,400,000 4,700,000 Following are transactions related to equity and current liabilities that took place during the first quarter 2021.- 1 January Declared a dividend of RM0.20 for each share outstanding on 31 December 2020. 1. January KERUING settled 12% notes payable together with the total interest that have not been paid in last year by signing a new RM400,000, 8%, 5 year long term loan. 31 January Purchased a machine for RM40,000 paying RM10,000 in cash and giving a one-year, 8% note for the balance. e 21 February Received RM20,000 in advance for RM40,000 health product ordered by Seraya, Beauty Enterprise which to be delivered in March and April. 5 March Delivered health product ordered on 21 February, worth RM15,000.- 18 March Cash sales of RM55,000.- 28 March Purchased goods from Syarikat Kempas Bhd for an invoice price of RM60,000, terms 2/10, n/30, FOB shipping point. KERUING paid freight costs of RM800. KERUING uses a periodic inventory system and the gross method of accounting for purchase discounts. 31 March Paid gross salaries of RM180,000 to employees. Deductions from the salaries are as follows: 1. Employees' contribution to EPF of 11% of the gross salary. 2.-Zakat amounting to RM4,600.- 3. Health insurance premium of RM8,400.- 4.- All payments to the respective departments are made on 25 April 2021. REQUIRED: (a) Prepare the journal entries to record the above transactions. (13 Marks)