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The following events and transactions took place in the month of January 2020, for BOD company. The company had beginning accounts balances as follows:

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The following events and transactions took place in the month of January 2020, for BOD company. The company had beginning accounts balances as follows: Cash, RM125,000; Accounts Receivable, RM110,000; Office Supplies, RM45,000; Office Equipment, RM250,000. Accumulated Depreciation, RM50,000; Accounts Payable, RM38,000; Notes Payable, RM100,000, Ordinary Share Capital, RM200,000 and Retained Earnings, RM142,000. Jan Paid RM5,000 cash for a one-year insurance policy. Received RM3,200 cash from customer for services provided last month. Provide services to customer on account amounted RM4,800. 10 Customer made an advance payment for services to be performed in February next month amounted RM6,500. 12 Advertised company's services through advertisement agent on credit RM10,500. 15 Made an appointment with customer to discuss services to be performed next week. 21 Performed services to customer where customer made payment through cash, RM3,500 and on credit, RM2,500. Paid employees' salaries amounted RM11,600. Instructions: (a) Journalize the above transactions for BOD company for the month of January 2020. (8 marks) (b) Prepare the Cash T-account of BOD Company. Include the beginning balances. (4 marks)

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