The following is the information extracted from the accounting book of Raja Shop as at 31 January 2022.

Particulars	RM
Building	50,000
Motor Vehicles	50,000
Furniture	20,000
Cash	10,000
Bank	90,000
Account receivable Rahmat	20,000
Account Payable Li Fang	30,000

During the month of February 2022, the following transaction took place:

Date	Particulars
2022 Feb 1	Credit Sale of RM2,000 to Imad
7	Paid telephone bill of RM300 by cash
9	Purchased goods on credit to Mr lim worth RM10,000 trade discount 10%.
10	Sold used furniture worth RM200 for cash. The sales amount is deposited into bank.
12	Cash sale of RM8,000
17	Imad returned goods worth RM200
19	Sent sale invoice of Rm15,000 to Reza
22	Returned defective goods worth RM700 to account payable Li Fang
25	Rahmat paid half of his debt by cheque
28	Paid off debts to Li Fang RM15,000, Mr. Lim RM5,000 and employee salaries of RM2,000 by cheque.

You are required to:

1. Record the transaction into journal entry