The following transactions are extracted from the accounting records of Optimus Trading for the month of January 2018: 2018 January 1 Optimus Trading invested RM60,000 cash and computer equipment worth RM3,000 into the business. 1 Paid RM4,800 rent for the next 3 months. 2 Purchased a one-year insurance policy for RM3,600. 2 Purchased office supplies of RM800 on credit. 3 Paid for an advertisement for RM240 in the local newspaper. 8 Completed a project of RM500 for a client and immediately receives payment. 12 Received payment of RM1,500 for a project to be completed in February. 17 Signed a contract for RM500 with a client. The work will be started in next March. 19 Completed a project of RM450 for a client on credit. 24 Received the monthly telephone bill for RM250. The bill needs to be paid by 10 February. 25 The client from the 19 January transaction paid half of the amount due. 30 Paid for the office supplies purchased on 2 January. 30 Paid the clerks salary of RM1,500 for the current month. Required: a) Record the necessary journal entries for all the above transactions. (13) b) Prepare the trial balance of Optimus Trading as at 31 January 2018.