V. b. A business commenced on 1 January 2022, with OMR 19,000 in cash. Provide examples of further financial transactions for Jan 2022. i. Performance of sales by cash and credit (2 transactions) ii. Goods purchased for cash and credit (2 transactions) iii. Collection of other income by cheque (2 transactions) iv. Payment of expenses by cheque (1 transaction) Paid cash to creditors (1 transaction) vi. Received cash from debtors (1 transaction) (20 marks) C. From the financial transactions in the task (b), prepare the Pro-forma templates for the following: i. Journal entries for the above transactions. ii. Post them to the appropriate ledger accounts iii. Prepare Trial balance from the ledger balances 140 marks)