The following transaction related to Cahaya Stationery for the month of January 2021. Opening inventory in January2021 at RM2,500.

Jan 2021

Jan 1 Started business with RM2,000 cash and RM5,000 in the bank.

Jan 2 Sold stationery for cash RM200 to Ken.

Jan 3 Sold stationery on credit: Malik RM450; Ravin RM350.

Jan 5 Bought a time recorder machine RM100 from Megah Sdn Bhd on credit.

Jan 6 Paid rental fees for RM300 by cheque Ms. Wong .

Jan 8 Received a damaged time recorder machine and return itto Megah Sdn Bhd RM100.

Jan 10 Bought papers from Art Enterprise RM150 on credit.

Jan 12 Bought a computer by cash from Carry Inc. with retail price of RM1050 and tradediscount on 6 percent.

Jan 15 Malik and Ravin paid their debt by cheque, in each case deducting 2% discount:

Malik RM 450, Ravin RM 350

Jan 18 Sold papers on credit to Kassim, RM150.

Jan 21 Paid creditor Art Enterprise RM 150 by cash.

Jan 22 Kassim return paperRM 150 due to bad product condition.

Jan 25 Received RM200 from Mr. Tang for papersales.

Jan 28 Took RM 2000 from bank and put to cash.

Jan 29 Buy office equipment by cash RM 1500, paid maintenance fee RM 200 by cheque to Office EQ Enterprise.

Jan 31 Paid staff salary in cash RM 1500.

Note: Closing inventory as at 31^stJanuary 2021 is RM 1000.

Once, all accounts have been balanced; prepare the trial balance at the end of the period to check the accuracy of double entry.