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1. Specialized journals (General Journal, Cash Receipt Journal, Cash Payment Journal, Sales Journal, Purchase Journal, Return outward Journal, Return Inward Journal) 2. Subsidiary ledgers account

1. Specialized journals (General Journal, Cash Receipt Journal, Cash Payment Journal, Sales Journal, Purchase Journal, Return outward Journal, Return Inward Journal)

2. Subsidiary ledgers account

3. Trial Balance

The following are the transactions for Hola Beauty Company for the month of January 2023:

Date

Transactions

Jan1, 2023

The owner started business of beauty cosmetic with cash of RM20,000.

Jan1

Hola Beauty bought furniture by cash of RM4,000

Jan2

Hola Beauty bought equipment on credit from Ali of RM13,400.

Jan 2

Took loan from Maybank of RM10,000.

Jan 3

Purchased goods on credit from Rita of RM10,000.

Jan 4

Purchased goods on credit from Prevena Traders of RM6,000.

Jan 5

Returned damaged goods amounting RM1,200 to Ali purchased on January 2.

Jan 8

Sold goods on credit to Noraliza Trading of RM5,000

Jan 8

Sold goods on credit to Ayesha of RM1,000.

Jan 9

Sold goods on credit to Afeeqa of RM2,000.

Jan 11

Sold goods to Taylor Trading by cash of RM20,000

Jan 14

Receive returned damaged goods by Taylor Trading of RM600.

Jan 18

The owner took out goods worth RM200 for personal use.

Jan 19

The owner withdraws RM200 for personal use.

Jan 21

Issued an invoice of RM12,200 to Ali for bought goods on January 2.

Jan 23

Paid RM10,000 owed to Rita of Jan 3 purchased.

Jan 24

Receive RM5,000 from Noraliza Trading of January 8.

Jan 25

Receive RM2,000 from Afeeqa of Jan 9.

Jan 26

Paid rental expenses of RM1,600 by cash.

Jan 28

Received commission by cash of RM600.

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