Tip Top Cleaning does activities in December normally. The transactions that took place in December are as follows: Dec 1 Purchased a cash safe worth RM 2800 for office and employee use. 2 Receive interest amounting to RM 3,000 by check 3 Deposit 2000 cash into the bank. 4 Pay incoming freight amounting to RM50 5 Tip Top Cleaning Services sanitizes and cleans the entire CIMB office building and receives RM 5000 by check. 6 Pay for a company insurance policy worth RM400 per month. 7 Received a cleaning tender worth RM3000 by check from Pusrawi Hospital 8 Ms. Nisa took RM2000 for personal use 9 Purchase on credit from a supplier of soap and detergent worth RM3000 10 Giving a loan to one of the employees amounting to RM 300. 11 Add and purchase a used van worth RM5000 for the use of employees in cash. 12 Pay for the service of a company vehicle worth RM1500. 13 Making loans and investments worth 5000 14 Received a check worth RM 2500 from Dato Ali for using the services of Tip Top Cleaning service. 15 Purchase in cash RM 1300 from supplier B and pay by check 16 Pay advertising expenses with a check worth RM1000 17 Received interest from a policy company amounting to RM 500 by check 18 Cleaning the customer's house and receiving payment of RM 500 in cash 19 Pay a commission of RM2000 to all employees in cash. 20 Pay the shop rent by check for RM 1500 21 Receive commission from customers for using Tip Top Cleaning Service RM 250 22 Meal expenses for staff of RM50 per person. 23 Bought a vacuum cleaner for 2300. 24 Cleaning the customer's office and receiving payment of RM 5080 by check. 25 Purchased an employee's uniform and gloves for RM120. 26 Mr Roslan used a cleaning service for his house in Petaling Jaya and took a 2 -session package worth RM650 cash. 27 Tip Top Cleaning Services sends employees to a private cleaning training for 2 days, RM580 per day. 28 Ms. Nisa Pays electricity bill & shop water bill for November of RM450 in Cash. 29 Ms. Nisa deposited RM1000 into the company's account as an increase in capital. 30 Purchased a stock of cleaning items of RM1200. 31 Pay salaries to employees of RM3534 in cash. Salary deduction for Zaki and salary deduction for staff of RM300.

a) prepare a trial balance