4. The following transactions relate to Smith Electronics Ltd, which commenced business on 1 December 2017. Dec.1 Capital invested 3 Purchased equipment 5 Purchased fixtures 6 Purchased stock 9 Cash sales 12 Paid wages 15 Purchased stock 18 Purchased stationery 21 Cash Sales 24 Paid motor expenses 26 Purchased stock 28 Paid wages 29 Cash sales 31 Paid telephone bill 5,000 2,000 1,500 3,000 4,000 1,000 2,000 1,000 5,000 1,000 2,000 2,000 3,000 200 All purchases were paid for by cheque. All money received was lodged. Required: Record the above transactions in the ledger accounts of Smith Electronics Ltd. and prepare a closing trial balance. (30 marks)