1. Below are the transactions occurred during August:

Date	Transactions
Aug 1	Started the business with cash at bank RM120,000 and cash in hand RM130,000.
2	Bought goods on credit from XXX Sdn. Bhd. amounted to RM11,000.
4	Bought computer amounted to RM8,000 by cash.
8	Sold goods to AAA Trading amounted to RM8,000 with credit term 2/10,n/30.
9	Sold furniture of RM14,000 and received a cheque from Harry.
12	AAA Trading returned the goods due to damage amounted to RM800.
17	Withdrew RM9,500 of goods for personal use.
18	Bought goods on credit RM4,000 from YYY Sdn. Bhd. with credit term 1/15,n/30.
19	Paid salaries with amount RM12,000 by cash.
20	Received a loan from bank amounted to RM100,000.
22	Received full payment from AAA Trading.
23	Paid interest on loan RM1,000 by using cheque.
26	Bought goods on cash RM2,400 from BBB Sdn Bhd.
28	Paid full settlement to YYY Sdn. Bhd.
29	Paid RM2,700 for electricity.
30	Bought machineries amounting to RM70,000 on credit from CC Enterprise.
31	Received a commission RM2,000 from ABC by cash.

Required:

Show the above transactions in the subsidiary books. (20 marks)