Record the following transactions for the month of November for Umoja suppliers. Balance off all the accounts and extract a trial balance as at 30th November 2019 Year 2019 November 1: Started business with shs. 1,750,000 in cash. November 2: He put shs. 1,400,000 of the cash into the bank account. November 3: Bought goods for cash worth shs. 75,000 November 4: He bought stationary on credit shs. 170,000 from Nzomo November 5: Bought goods on credit from Isaac sh 18,000, Philips sh. 245,000, Timothy sh. 5,500. November 6. Paid rent by cheque sh. 27,500. November 7: Sold goods on credit to Njeri sh. 45,000, Onyango sh. 75,000, Muiru sh. 95,000. November 8: Bought furniture from Irungu Suppliers on credit sh. 240,000. November 12: Paid salaries and wages Sh. 60,000 cash November 14: Returned goods to Timothy Sh. 30,000, Philip Sh. 20,000. November 15: Bought an old motor van by cheque Sh. 350,000. November 16: Received loan from Henry by cheque Sh. 300,000 November 17: Goods returned to us by Njeri Sh. 10,000, Muiru Sh. 20,600. November 18: Cash sales Sh. 45,000 November 21: Sold goods on credit to Pauline Sh. 575,000, Onyango Sh. 500,000, Tinga Sh. 450,000 November 24: he paid the following persons by cheque Philip Sh. 22,500, Timothy Sh. 25,000 November 25: received a cheque from Pauline Sh. 575,000, Onyango Sh. 125,000 November 28: Received a further loan from Henry Sh. 1,000,000 in cash November 30: Received Sh. 250,000 from Tinga in cash. Required a) Post the above transactions in cash book, relevant ledgers and extract the trial balance on 30th November 2019. (15 marks) b) Show the journal entries required to correct the following errors. Entries; narratives must be shown. (5 marks) 1) 2) 3) 4) 5) Commissions received shs 44,000 had been credited to rent receivable account Bank charges shs 3,850 had been debited to rent account Completely omitted from the books of account is a payment of sundry expenses by cheque Shs 1,150 Purchase of fixtures Sh 23,700 had been entered in purchases account Return inwards of shs 41,650 had been entered on the debit side of the return outwards account