The following balances are taken from the accounting book of Vee Gee Trading on 31 December 2022.

	RM
Building A	24,000
Fixture & fitting A	2,650
Machinery A	11,000
Loan from CIMB L	10,000
Account receivable Cili A -LemonA	1,330 1,215
Account payable Peas L	1,275
Cash in bank A	12,000
Cash in hand A	1,800

During the month of January 2023, the following transaction took place:

Jan 02	Paid Telephone bill by cheque RM300
03	Received rent by cash RM460
05	Cash purchased from Kuchai RM1,000
06	Sold goods to Lemon RM6,600 and Kai Lan RM4,540 on credit
08	Bought motor van from EON Bhd RM23,000 on credit
09	Issue cheque to EON Bhd RM10,000
11	Bought goods on credit from Carrot RM2,360 and Sawi RM3,600
12	Vay Gee, the owner took goods RM860 and RM350 cash for his own used
15	Issued credit note to Kai Lan for goods returned RM540
17	Cili paid cash RM330
22	Return goods to Carrot RM100
24	Paid interest by cheque to CIMB RM90
26	Kai Lan sent cheque to settle his account
29	Sent cheque to carrot and Sawi to settle the amount owing
31	Paid Wages RM400 by cash

You are required to prepare:

1. Journal entry for each transaction (10 marks)

2. Ledger account (10 marks)

3. Trial Balance as at 31 January 2020

(10 marks)