Question 2

The transactions below was extracted from Americano Caf book as at 31 July 2019.

July 1	Owner started the business with RM100,000 cash at bank.
4	Owner contributed another RM60,000 of cash in the business.
5	Owner withdrew RM1,000 of cash for personal use.
7	Purchased furniture amounted RM4,000 on credit from ABC Furniture Sdn. Bhd.
8	Purchased goods of RM9,000 on credit from Beauty and Beast Trading, with credit term 2/10,n/30.
9	Paid utilities bills amounted RM500 by using companys debit card.
10	Purchased goods on credit amounted to RM12,000 from Cat Sdn. Bhd. with credit term 3/10,n/45.
12	Sold goods on credit to XPDC Enterprise amounted RM2,600, with credit term 2/5,n/45.
13	Returned goods of RM200 to Beauty and Beast Trading due to wrong specification.
15	Returned goods received from XPDC Enterprise amounted RM300 due to wrong specification.
16	Received cash from XPDC Enterprise for full settlement.
25	Received RM250,000 of loan in the bank account.
27	Paid travelling expenses amounted RM2,900 by cheque.
29	Paid Cat Sdn. Bhd. for debt settlement by cheque.
31	Bought motor vehicle by cash RM15,000 from Red Used Car Trading.

Required:

Prepare the following subsidiary books:

1. Sales day book (2 marks)

2. Purchase day book (4 marks)

3. Sales return day book (2 marks)

4. Purchase return day book (2 marks)

5. Cash book (13 marks)

6. General journal (2 marks)

[Total : 25 marks]