Roberto has started a taco sales shop in the campus of Ahsanullah University of Science & Technology in January. He started the business by investing tk.200000 cash. The following transactions & events occurred during January. Jan 1: paid tk.20000 as rent to the campus authority. Jan 2: Purchased food ingredients on account from a supplier for tk. 30000 Jan 3: Hired a part-time waiter who would be paid tk. 10000 as salary. Jan 4: Paid tk. 1200 as a premium of one-year insurance policy. Jan 5: Incurred tk. 1500 as utilities expense which has not been paid yet. Jan 6: Paid the amount in full related to transaction occurred in Jan 2. Instructions: a) Construct a journal book for all the transactions above. b) Prepare ledger account for Cash only