The following are the business transactions of ABC company for the month of Feb 2022. You are required to enter the transaction in appropriate books of accounts using the double entry system. 2022 1-Jan 2-Jan 3-Jan 4-Jan 5-Jan 5-Jan 7-Jan 8-Jan 9-Jan 12-Jan 13-Jan 14-Jan 14-Jan 17-Jan 18-Jan 20-Jan 20-Jan 21-Jan 24-Jan 25-Jan 26-Jan 27-Jan 27-Jan Started business with capital of 40 000, which was paid into the bank. Bought goods on credit from LLoyds 750; K Gibsone 450: S Ellis 350 Sold goods for Cash 950 Paid wages in cash 250 Sold goods on credit to M Gray 250 Cash deposited in the bank 150 Bought goods for cash 75 Bought goods on credit from J. Loyds 250; S Ellis 270 Bought stationary and paid in cash 100 Paid wages in cash 250 Sold goods on credit to M Gray 450; H Spencer 400; T Johnson 300 Bought furniture's on credit from Bowman Furnishers Ltd 750 Sold good and received cheque 500 Paid J. Loyds 120; K Gibson 200 by cheque Returned goods to J.Loyds 150 Paid Bowman Furnishers Ltd a cheque for 500 T Johnson paid us by cheque 200 M Gracy paid us her account by cheque 150 Returned goods to J. Loyds 30; S Ellis 75 Sales return from H Spencer 75 Kingston lent us 1500 by cash Received cash from T Johnson 100; H Spencer 100 Bought a Delivery Van paying a cheque 5,000 28-Jan Received cheque from H Spencer 250 29-Jan Cash sale 300 30-Jan Paid electricity bill for the month 240 30-Jan Paid salary for the month 2000 by cheque 31-Jan Rent paid 1000 by cheque 31-Jan Sold goods to H Spencer and payment received by cheque 350 Required: 1. Journal Entries (10 points) 2. Ledger Accounts - Balancing off accounts (25 points) 3. Trial Balance (15 points)