Queens Taste Enterprise is a sole proprietor. The business manufactures and sells a variety of bread to the local citizens in Kota Kinabalu, Sabah. The owner of the business is Hae$-$in who possesses $10$ years of experience in baking industry. Hae$-$in hires two workers to help her run the operation. The business opens at $8$:$00$ am and closes at $7$:$00$ pm every day except on Fridays and public holidays.

Concern with proper accounting records and financial performance of the business, Hae$-$in has appointed you as an account clerk of the business. You are required to record all the business transactions properly in accordance with accounting concepts and procedures into journals, ledger, and prepare for trial balance of the business.

List of Accounting Transactions

Opening balances as at $1$ March $2024$:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Capital$,,150,000],[$Cash$,5,000,],[$Bank$,25,000,],[$Building$,100,000,],[$Machine$,20,000,]]$

The following are transactions of Queens Taste Enterprise for the month of March $2024$:

$\backslash$table$[[\backslash$table$[[$Date$],[$March $2024]],$Transactions$],[1,\backslash$table$[[$The owner, Hae$-$in$,$ contributed additional capital of RM$45,000$ to the business$],[$cash account.$]]],[3,\backslash$table$[[$Bought a new machine worth RM$2,500$ from Hyun$-$woo Enterprise, paid by$],[$cheque$.]]],[5,$Rent a part of the shop building to Yongduri Chicken Rice for RM$1,000$ cash.$],[7,$Transferred RM$35,000$ of cash in hand to business bank account.$],[8,\backslash$table$[[$Bought goods on credit from a new supplier, Sung$-$hoon Trading worth$],[$RM$6,000.]]],[9,$Hae$-$in took goods for personal use worth RM$400.],[10,$Cash sales, paid directly into the bank account worth RM$1,500.],[11,\backslash$table$[[$A debit note amounting RM$850$ was issued to Sung$-$hoon Trading due to return$],[$of defective goods.$]]],[15,\backslash$table$[[$Issued a cheque to Sung$-$hoon Trading for half settlement of the amount owed$],[$and received $20\%$ cash discount.$]]],[17,$Issued an invoice to Kedai Roti Jiwon for goods sold RM$3,500.],[18,\backslash$table$[[$Received an invoice costing RM$4,000$ for goods purchased from Tepung$],[$Enterpise$.]]],[20,$Paid for general expenses by cash RM$2,220.],[21,$Returned damaged goods RM$800$ to Tepung Enterprise.$],[,$Credit sales to Atelier Bakery worth RM$5,500.]]$

$\backslash$table$[[22,$Atelier Bakery returned damaged goods during transportation worth RM$500.],[23,$Cash purchases worth RM$700$ from Sung$-$hoon Trading.$],[24,\backslash$table$[[$Received a cheque from Honey Kedai Roti Jiwon for the entire amount due and$],[$give them a cash discount of $20\%.]]],[25,\backslash$table$[[$Issued a cheque of RM$350$ to Uni Printing Services for printing expenses on$],[$flyers$.]]],[27,\backslash$table$[[$Received a cheque worth RM$2,000$ from Atelier Bakery to settle half of their$],[$remaining balance.$]]],[29,\backslash$table$[[$Issued business cheque for RM$1,000$ to Yummy Catering for payment of Hae$-$in$],[$family$\text{'}$s lunch gathering.$]]],[31,\backslash$table$[[$Payment by cash of bill expenses for the month are as follows:$],[$Electricity bills $,$ RM$1,500],[$Internet bills $,$ RM$700],[$Telephone bills $,$ RM$1,200]]]]$

Required:

a$)$ shows the effect of each transaction.

b$)$ prepare journal entries for each transaction.

c$)$ prepare ledgers to record all Queens Taste Enterprise transactions. Balance off the ledgers.

d$)$ prepare a trial Balance as at $31$ March $2024.$