Saniz Co is a supplier of instant hand sanitizer. Saniz Co uses the periodic inventory system. The balance of assets and liabilities as at 1 March 2021 were as follows:

Saniz Co Trial Balance as at 1 March 2021
	RM	RM
Accounts payable		30,000
Accounts receivable	40,000
Capital		100,000
Cash at bank	23,000
Furniture & Fittings	26,000
Inventory	41,000
	130,000	130,000

The following transactions took place during the month of March 2021:

March 2	Issued a cheque RM15,000 to supplier to settle partial outstanding in February 2021
5	Purchased extra couple design hand sanitizers worth RM20,000 on terms 8/20, n/30
7	Purchased office equipment worth RM1,200 and paid by cheque.
9	Sold hand sanitizers at RM15, 500 on terms 10/20, n/30.
10	Received loan worth RM30,000.
12	Returned damaged hand sanitizers purchased on 5 March worth RM6,000.
14	A customer returned hand sanitizers sold on 9 March worth RM1,000.
15	Customer settled paid in full the amount outstanding by cheque for the sales made on 9 March
17	Walch, the owner of Saniz Co withdrew some instant hand sanitizers worth RM2,000 to give for the local clinics.
18	Sold 20 alcohol free sanitizer worth RM25 each and received cheque.
19	Paid suppliers by cheque in full settlement for purchases made on 5 March
21	Received commission worth RM1,000.
23	Purchased more instant hand sanitizers worth RM3,000 paying by cheque
25	Purchased a delivery vehicle paying by cheque worth RM20,000
28	Paid advertisement by cheque worth RM2,000.
30	Paid salaries by cheque worth RM1,800.

*All receipt and payment made by cheque.

You are required to prepare:

1. Ledgers to record the above transactions.
2. a trial balance as at 31 March 2021