Saiful has commenced officially his consultation business, Saif Engineering on 1 January 2024. The business completed the following transactions during the first month of business operation: January 2024 I 2 15 16 21 22 22 25 28 Invested cash amounted to RM450,000 into the business as beginning capital. Acquired office equipment of RM18,500 by cash and furniture of RM12,000 on account from Perabot Sdn Bhd. Provided consultation services to a customer, AA Sdn Bhd for RM26,000 with 50% cash payment and the remaining balance will be paid at the end of the month by AA Sdn Bhd. Performed another business consultation to PP Resource for RM18,100 but payment is yet received. A business consultation service was provided to Gogo Sdn Bhd and received RM22,100 as cash payment. Paid cash of RM10,000 to Perabot Sdn Bhd. Received cash payment of RM8,100 from customer, PP Resources as settlement on the transaction dated on Jan 16. Paid cash for the following expenses; RM I Salary expense 25,500 Advertising expense 600 Utilities expense Rental expense 250 2.500 29 Saiful brought in cash as an additional capital of RM25,000 to the business. 30 Saiful withdrew cash of RM800 for his personal use. 31 31 The business bought a new car to be used for the business purpose with a market value of RM75,000. A 10% cash deposit was paid and the remaining is financed by a bank loan. AA Sdn Bhd paid cash of RM13,000 to settle his outstanding balance for the transaction on January 15. Required: a. Record the January's 2024 transactions into general journal b. Post the transactions to ledger and balance off the accounts. c. Prepare Trial Balance as at 31 January 2024