Rihanna Gaga commenced her small business on $1$ May $2020$ with a capital of RM$5,000$ of which RM$1,000$ was in cash and RM$4,000$ in a bank account. Her transactions during May were as follows:

May

$1$ Borrowed RM$50,000$ from Public Bank Berhad and received in the form of cheque

$2$ Paid rent of RM$750$ by online banking

$5$ Paid wages of RM$120$ in cash

$8$ Purchased goods for RM$1,380$ by cheque

$10$ Sold goods for RM$650$ cash

$12$ She withdrew cash RM$200$ for her personal used

$15$ Bought goods on credit for RM$830$ from Sally

$18$ Sold goods on credit for RM$1,250$ to Khoo

$20$ Bought shop equipment of RM$2,500$ by online banking

$23$ Paid water and electricity bills of RM$325$ in cash

$25$ Paid insurance of RM$230$ by online banking

$27$ Returned goods costing RM$310$ to Sally

$28$ Khoo returned goods with an invoice value of RM$480$

$29$ Rihanna introduced further capital into the business, RM$3,000$ and transfer it to the bank

$30$ Bought stationery of RM$90$ in cash

$31$ Sent Sally a cheque for RM$300$

$31$ Received a cheque for RM$500$ from Khoo.

Required:

a$.$ Show the ledger entries using T$-$account for the above transactions.

b$.$ Prepare a trial balance for Rihanna Gaga as at $31$ May $2020.$