The following balances are taken from the accounting book of Hillside Hotel Sdn Bhd as at 1 December 2020 Particular Motor Vehicle Building Furnitures and Fitting Bank December 2 5 Account Receivable - Ministry of International Trade Account Payable - Matilda Florist The following are transactions that incurred in December 2020 12 17 21 22 23 28 30 RM 150,000 (a) (b) (c) (d) 800,000 145,000 235,000 29,600 8,500 Hillside Hotel bought goods for its caf on credit from Fresh Supply amounting RM3,800. REQUIRED: Hotel's revenue of RM6,500 cash was recorded at end of day. The hotel's caf recorded cash sales of for RM600. Income from Agoda was RM4,700 at the end. Hillside policy to record this as credit sales. Hillside Hotel return RM500 to Fresh Supply due to defects. Hillside Hotel received a ballroom booking and events from ZARA Enterprise for their grand opening events worth RM25,000. ZARA Enterprise paid RM5,000 as deposit and the balance are invoiced. Hillside Hotel received RM10,000 from Ministry of International Trade being partial payment. Hillside Hotel pays the following: RM12,000 of staff wages and utilities RM4,200. One of the hotel's partner, Luke withdraw RM2,000 for his personal use. Calculate the capital amount. Prepare the Journal entries to record all transactions. Post all the entries to the ledger and close the account. Prepare Trial Balance as at 31 December 2020.