ROSZ Sdn Bhd started a retailing business on 1 January 2021. The following are part of the transactions during the first month of operation.

2021			RM
Jan	1	Started firm with cash	4,000.00
	3	Deposited cash into bank account	2,000.00
	6	Bought inventories on credit from Navendran	560.00
	11	Bought office equipment by cheque	1,500.00
	13	Returned inventories to Navendran	300.00
	17	Sold goods on credit to Slyvia	400.00
	22	Purchased office fixtures on credit from Lavein Supplies	500.00
	28	Slyvia returned goods	200.00
	31	She settled her account with Navendran by sending cheque	260.00

You are required to prepare:

Show the effect of increase or decrease for each transaction.

(10 Marks)

Enter ALL transactions into general journals.

(10 Marks)