I need the answer as quick as possible A and B

(a) The opening balances of Perisher Ltd as at 1 June 2021 are as follows. Cash at Bank Inventory Mortgage Accounts payable Computers Office furniture Capital $50,340 $21,400 $45,000 $3,200 $20,180 $9,120 i. ii. Calculate and enter the capital amount in the table above (1 mark) Post the opening balances shown above into the general ledger accounts provided on the following pages (7 marks) (b) Perisher Ltd recorded the following transactions during the month of June 2021 1. Describe each transaction in the table below (5 marks) Date Account Dr Cr Describe each transaction (ignore the amounts in your description) June 3 Salaries Cash at Bank $1,000 $1,000 June 7 Accounts Payable Cash at Bank $900 $900 June 15 Inventory GST Clearing Cash at Bank $5,200 $520 $5,720 June 21 $34,320 Accounts receivable Service revenue GST Clearing $31,200 $3,120 June 27 Mortgage Cash at Bank $3,000 $3,000