The following transactions are from the books of a corner shop for the month of Jun 2019. 2019 Jun 01 Started in business with capital 25,000 which was paid in the bank. 02 Bought goods on credit from the following: D David 540; C Charlie 87. = - = = = = 04 Sold goods on credit to: H Howard 430; S Sanders 176 06 Sold goods for cash 1,000. 08 Paid rent by bank 420. 09 H Howard paid 250 by cheque. 10 S Sanders paid us 150 in cash. 12 We paid the following by cheque: C Charlie 87; D David 500. 15 Bought stationery for cash 60. 16 Goods returned to us from: S Sanders 26. 17 Bought Motor-car by cheque 6,500. 21 Paid rent by cheque 430. 30 Invested further 5,000 in cash Required: (a) Record the above transactions as Journal entries (b) Post the journal entries into T accounts and balance off the "T accounts" (c) Extract a trial balance as at 31 Jan 2018