Record them in the general journal

Transactions for the month of January 2021: Jan 1 Start the business with cash at bank RM23,000 as capital 2 Paid shop rent by cheque RM5,000 3 Provide services and received cheque RM5,000 4 Purchase supplies on credit RM1,400 from RoseCake Bhd 5 Provide services to De Timers Caf worth RM10,000; received cash RM500 and balance will be debited to the clients account 6 Purchase office equipment RM20,000 on credit from Feera Bhd 7 Provide services worth RM2,700; received cheque RM2,500 and cash RM200 10 Provide services to Thyme Enterprise RM4,700 on credit 15 Paid Feera Bhd RM5,000 by cheque 19 Provide services to Bunga Caf RM5,500 on credit 23 Withdraw cash at bank RM4,000 and transfer to cash in hand 25 Provide services on credit RM15,200 to Cinnamon Trading 27 Purchase a van RM75,000; paid deposit by cheque to Nazz Auto RM15,000 and the balance paid by instalment 28 Paid workers salary by cheque RM24,000 30 Received cheque from Bunga Caf for payment on the services provided to them 31 Owner took cash RM150 for personal use