Transactions for Diner Limited for the month of September 2022 are presented below. Ref. 1. Shareholders invested $15,000 cash in the business. 2. Purchased delivery truck for $30,000. Paid cash $10,000 and the remainder on credit. 3. Paid $1,000 cash for the current month's rent expense. 4. Paid $400 cash for a one-year insurance policy in advance. 5. Received $2,500 cash for delivery services performed. 6. Paid salaries to employees for the period, $500. 7. Received a $100 bill not yet paid for September electricity 8. Paid dividends to shareholders of $750. 9. Invoiced customer for delivery service, $1,000. Q7(a): Journalise each transaction and identify each transaction by number reference (Ref.). You may omit journal narrations and ignore GST. Fill in your answer in the boxes provided. Not all Q7(b): Calculate the closing balance of Diner Limited's Cash account at the end of the month of September 2022 after all the above transaction journal entries has been posted (indicate whether the closing balance is a Debit or Credit balance).