The following transactions were taken from the books of Adam Jacobs for the month of September 2021: 2021 September 1` Started business with $101 800 in the bank September 2 Took $25 000 out of the bank and put it into the cash till September 3 Paid rent by cheque $5 000 September 4 Goods bought on credit from S. Harris $2 900, D. Manning $4 120, September 6 Goods sold on credit to J. Williams $2 240 and T. Collins $3 280 September 7 Bought goods on credit from W Thomas $1 920 and R. Francis $1 320 September 8 Paid for motor expenses in cash $940 September 9 Sold goods on credit to F. Smith $4 160 and C. Brown $1 820 September 10 Cash drawings by Adam Jacobs (proprietor) $3 000 September 11 Goods returned to Adam Jacobs by: J. Williams $640 September 14 Bought motor vehicle on credit from McKay Motors for $5 500 September 16 The following paid Adam Jacobs their accounts by cheque: T. Collins and C. Brown September 18 Goods returned to Adam Jacobs by: F. Smith $960 September 24 The following accounts were settled by Adam Jacobs by cheque: S. Harris and R. Francis September 25 Goods returned by Adam Jacobs to D. Manning $500 September 27 Salaries paid by cheque $9 600 September 29 Paid electricity by cash $2 640 September 30 Paid McKay Motors a cheque for $5 500 You are required to prepare the following: A. Books of Original Entry: i. Purchases Journal ii. Sales Journal iii. Sales Return Journal/Return Inwards Journal iv. Purchases Return Journal/Return Outwards Journal v. General Journal vi. Cash Book (Total 15 marks) B. Ledger Accounts : i. Purchases Ledger ii. Sales ledger iii. General Ledger