Prepare the relevant ledger account ( T-account) based on the books of prime entry shown as above.

- L General Journal Date Particular Debit (RM) Credit (RM) 10,000 01/07/2020 Bank Capital 01/07/2020 Bank 10,000 Purchase Journal Date Particular 12,000 Debit (RM) Credit (RM) Capital 12,000 3,000 01/07/2020 Rental 500 3,000 02/07/2020 Purchase Account payable 11/07/2020 Account payable Cash Cash 500 400 400 2,000 01/07/2020 Office equipment Bank 2,000 200 Sales Return Journal 09/07/2020 Drawing Cash 200 Date Particular Debit (RM) Credit (RM) 1,000 07/07/2020 Return inward 100 13/07/2020 Loan Bank 1,000 Account receivable 100 13/07/2020 Bank interest 50 Bank 50 Purchase Return Journal 4,000 31/07/2020 Salary Bank Date Particular Debit (RM) Credit (RM) 4,000 300 03/07/2020 Account payable Return outward Sales Journal 300 Date Particular Debit (RM) Credit (RM) 05/07/2020 Cash 200 Cash book Sales 200 Date Particular RM Date Particular RM 06/07/20202 Account receivable 500 05/07/2020 Sales 200 01/07/2020 Rental 500 Sales 500 11/07/2020 Account receivable 400 09/07/2020 200 11/07/2020 Cash 400 Drawing Account payable 11/07/2020 400 Account receivable 400 600 1,100 29/07/2020 Account receivable 2,000 Sales 2,000 31/07/2020 Bad debt 2,000 Account receivable 2,000