The following balances have been extracted from the records of Sue Smith's business as at 31th May 2022. Sue's business is called "JazzyJams" and she sells cakes: and confectionery from a small high street shop. Bank overdraft 2,100 Cash 450 Fittings at cost 25,800 Accumulated depreciation-Fittings 4.900 Accounts Receivable - Fiona Banks: 700 Accounts Payable Classy Cakes 1,100 Accounts Receivable Andy Brown 500 Capital Account 20.150 Inventory at cost 1,200 Accounts Payable. Sweet Things 400 The following transactions occurred during June 2022: Date 1 5th 2 7th 3 10th 4 11th. 5 13th 6&7 14th Description Sue Smith paid 4.000 into the business bank account. Wages were paid in cash, 250. Inventory was purchased on credit from Classy Cakes to the value of 900. Sue Smith took two cakes from her shop's inventory for her own use. The cakes are usually sold for 25 each and have a cost price of 17.50 each. A cheque for 300 received from Andy Brown was banked This was in part payment of his account. Cash takings in the shop for the two weeks were 4.100 Half of this was banked. 8 25th 9 26th Sold cakes to Fiona Banks on credit. 260. Purchased sweets, paying in cash. 220. 10&1 28th 1 12 30th Cash takings in the shop for the two weeks were 4,300 2,300 of this was taken by Sue Smith for personal use. Fiona Banks returned a cake, complaining about the poor flavour. Sue agreed to adjust the amount Fiona owes the business by 25. ROUNDING ANY DECIMAL PLACES TO THE NEAREST POUND, YOU ARE 2 REQUIRED TO: (a) Ledger Accounts: (i) Enter the opening balances. (as at 1 June 2022) to the ledger accounts, utilising the list of balances. as at 31th May 2022. (ii) Record transactions 1 to 12 in the ledger accounts. (iii) Balance the individual ledger accounts as at 30th June 2022 and bring down the opening balances on 1 July 2022. (iv) Extract the Trial Balance for Sue Smith's business. JazzyJams, as at 30th June 2022.