Ramadhani is the owner of Adha Enterprise located in Shah Alam, Selangor. Adha Enterprise, a grocery shop started its operation in January 2023. The following transactions are selected from the business for January 2023.

Date January 2023	Transactions
1	The owner contributed RM90,000 cash to start the business.
2	Deposit RM70,000 cash into the business bank account.
3	Purchased fax machine from Mala Trading costing RM4,700 on credit.
4	Received a bank loan worth RM75,000 from LLH Bank.
5	Purchased goods on credit worth RM7,500 from Senang Enterprise.
8	Cash sales to Safuan amounting to RM4,500.
9	Purchased goods worth RM8,000 from Adam Runcit and paid via online transfer.
11	A credit note of RM550 was received from Senang Enterprise for damaged goods returned.
17	Sold goods amounting to RM5,500 to Kamisah on credit.
20	Paid Senang Enterprise for full settlement by cheque.
25	Invested RM20,000 in fixed deposits by cheque.
26	A cheque for RM5,200 was received from Kamisah on which a RM200 cash discount was given to her.
27	Paid wages and salaries of RM25,000 to all the workers through online banking.
28	The owner took RM5,000 cash to settle her debts.
30	Paid utilities RM550 by cash.

Required:

1. Identify the effects (increase or decrease) of assets, liabilities, owner's equity, revenues, or expenses for the transactions dated all the above transactions.

(15 marks)

1. Show the journal entry (debit and credit) of all the above transactions.

(15 marks)

(Use the format given below to answer the above questions)

Example: January 28 - Paid RM2000 for advertising cost by cheque.

Date	Effects	(b) Journal Entry
28 Jan	Increase Expenses. Decrease Assets	Dr Advertising Cr Bank