The transactions of a trading business in May 2021 are listed below: 2021 May 3 Bought goods for cash 1,200. 8 Sold goods on time to H. Osman for 800. 10 Goods returned by H. Osman 100. 22 Received cheque from H. Osman 700. 31 Paid wages 600 by cheque. The bank balance as at 30 April 2021 was 3,000. There is no balance in H. Osman's account as at 30 April 2021. The business uses the periodic inventory system. Required: (a) Prepare journal entries to record the transactions. Omit the narrative. (10 marks) (b) Enter opening balance in the bank account provided. Update the account for May 2021 transactions and balance off the account. (6 marks) (c) Post the entries for May 2021 transactions to H. Osman's account and close off the account