Sing commenced business in January 2022 operating a stationery store. The following transactions took place during the month of January. January 1 A. B. 3 5 7 10 12 13 15 16 17 18 20 24 26 27 28 31 31 Started business with: Cash in hand : Cash at bank Purchased goods by cheque Cash sales Purchased goods on credit from Kingston Stationery Supplies Sold goods on credit to White Hill Primary Returned goods to Kingston Stationery & Supplies, as they were incorrect. White Hill Primary returned some of the goods, as they were damaged. Paid salaries in cash Paid Kingston Stationery & Supplies by cheque Received a cheque from White Hill Primary Cash sales Sing withdrew cash from the bank to pay for personal insurance Bought furniture by cheque The owner took some goods for personal use. Paid salaries in cash Transferred cash into the bank account Paid Kingston Stationery Supplies Received a discount from Kingston Stationery Supplies 10,000 150,000 50,000 15,000 35,000 as at January 2022. 14,500 1,500 1,000 7,500 10,000 8,000 20,000 12,000 13,500 5,000 5,000 10,000 500 Record the transactions in the ledger accounts in the books of Sing for the month of January 2022. Prepare a trial bala (Total 20 marks)