Q1). On 1 January 2021, Aqil and Lim started their own printing shop by investing RM80,000 each. They decided to call their printing shop as All Time Print Sdn Bhd (ATPSB). Their shop is specializing in printing office documents and corporate souvenirs. They deposited their investment in a bank accounts with Maybank Berhad. During the month of January, below were the transactions that took place: Date of transactions: January 2021, (1) Purchased 2 computers for office used on account value at RM3,000 each. (2) Paid rent of RM3,000 to Aqil's father for renting the business premises. The rental for the month was RM1,000, whereas the balance is the deposit for two months. (3) Bought RM7,000 materials via cheque. The materials will be used for printing the office documents. (4) Bought materials from Chong Printing Bhd on credit worth RM12,000. (5) Sold corporate souvenirs to Kenanga Sdn Bhd value at RM15,000. (6) Received RM5,000 via cheque from a walk-in customer that required ATPSB to print 20 quantities of tender documents. (7) Withdrew RM3,000 from the company's bank accounts to set up petty cash funds in the office. (8) Kenanga Sdn Bhd returned RM1,000 worth of souvenirs due to poor workmanship. (9) Paid salary via cheque to an accounts clerk for RM2,500. (10) Paid utility bills for RM500 using the petty cash funds. (11) Returned some materials to Chong Printing Bhd due to incorrect specifications, RM2,000. (12) Kenanga Sdn Bhd paid RM5,000 for part settlement of their accounts. (13) Received telephone bills from Telekom Malaysia Berhad (TMB). The bills stated RM500 and RM1,000 as a deposit and telephone bills respectively. (14) Obtain bank loan for RM50,000. ATPSB deposited the cash in their bank accounts. (15) Lim withdrew RM1,000 cash from the company bank accounts for his personal used. (16) Purchased printing machinery from Ahmad Printers Bhd for RM5,000. (17) Bought 500 shares of Company Y as an investment from Bursa Malaysia value at RM10,000. As the Company accountant you are required to: 1). Record the above transactions in General Journals. (26 marks) 2). Post the transactions into three column Ledger Accounts. (30 marks) 3). Prepare ATPSB's Trial Balance as at 31 January 2021. (20 marks)