Question and Instructions are in the picture Below . Please do answer questions A and B. Thank you.

Question 2: 1. Dayana started a trading business and during the first month of operations, he completed the following transactions: June 1 Began business with investment of RM10,000 in bank and a building valued at RM80,000. 2 Borrowed RM60,000 from bank 4 Purchased goods on account from Mansoor RM2,100 6 Paid RM10,000 for office furniture 8 Goods returned to Mansoor worth RM130 9 Paid employee's salary RM2,500 12 Sold goods on account to Hasha RM5,000 14 Paid RM800 to Mansoor upon receiving a discount of RM50 15 Paid a bill of RM600 for advertising 17 Hasha returned damaged goods worth RM210 Received cash from Hasha RM1,200 after allowing a 20 discount of RM50 25 Paid the following expenses: Rental RM700 and Insurance RM400 28 Withdrew RM7,500 for personal use. 30 Received interest RM600 (*) All payments and receipts are made through bank account Required: a. Record each transaction directly in the T-accounts without using a journal. (14 marks) b. Prepare the trial balance of Dayana at June 30, 2021 (6 marks)