Qaseh Enterprise commenced business on 22 February 2019. A year later, the following financial transactions occurred during the month of February 2020: Date Transactions February 1 Owner contributed further cash into the business bank account amounting RM60,000. February 2 Hired Laila and Majnoon as staff and each of them is entitled a monthly salary of RM1,200. February 3 Bought goods on credit from Aminah Awang Bhd worth RM3,000. February 5 Cash sales, paid directly into the bank account worth RM1,900. February 8 Bought goods from Jaya Trading worth RM500 by cash. February 10 Return faulty goods to Aminah Awang Bhd amounting RM300. February 15 Purchased a computer worth RM5,500 from Cempaka Computer Center. An amount of RM2,000 was paid by cheque immediately. The remaining balance is to be paid by installment. February 16 Paid RM200 cash to JT Courier for courier service. Answer the questions using the format given below:

Example Date Transactions Effects (a.i) Journal entries (a. ii) Increase Decrease Debit Credit January 1 Cash sales of RM200 Asset Revenue - Cash Sales Required: a. i. Identify the effects (increase or decrease) for each of the transaction above on assets, liabilities, capital, revenue or expenses. ii. Prepare the double entry for each of the transactions above.