The post$-$closing trial balance for Carpets Galore is as follows.

The subsidiary ledgers contain the following information: $(1)$ Accounts receivable$-$R$.$ Barton $\backslash$$$5000,$ B$.$ Cole $\backslash (\backslash$$ $15000\backslash ),$ M$.$ Letta $\backslash (\backslash$$ $10000\backslash )$; $(2)$ Accounts payahle $-$ S$.$ Field $\backslash (\backslash$$ $20000\backslash ),$ R$.$ Dumn $\backslash (\backslash$$ $36000\backslash ),$ D$.$ French $\backslash (\backslash$$ $30000\backslash ).$ The cost of all inventory sold was $\backslash (65\backslash \%\backslash )$ of the sales price.

The transactions for January $2023$ are as follows.

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$5$ Purchase invertory from M$.$ Cicco $$5000,$ tims $2$f$,$ r$/30.$

$7\}\backslash$mathrm$\{$ R$\backslash$celve an EFT payment from M$.$ Letla $$7000.$

$11$ Pay fright on invertory purchased $$000,$ EFT rei no $111.$

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$12$ Recelve payment from R$.$ Rutivi va EFT for amourl due, invice no$.21.$

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$15$ Pay D$.$ Frinch va EFT rol no$.113$$$9700$ in payment of account, discount $$300.$

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$23$ Total cash sates amourt to $$17200.$

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$27$ Pay M$.$ Cloco va EFT $\%$il no$.117$$$1900.$

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$30)$ Ribum invertory of $$1000$ to P$.$ Poger for cridt.

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Required

$($a$)$ Open general and subsidiary ledger accounts for the following:

$($b$)$ Record the January transactions in a sales journal, a purchases journal, a cash receipts journal, a cash payments journal and a general journal.

$($c$)$ Post the appropriate amounts to the general ledger.

$($d$)$ Prepare a trial balance as at $31$ January $2023.$