Given below a list of  selected transactions performed by Fafen transport in the month of january 2021.

January 1  Ato Abdi the owner of the company,took 450000 from his personal savings and deposited it in the name of fafen transport.
January 2. Fafen Transpot purchased iwo used trucks for Birr 150,000 each, on casil.
January 4. Fafen Transport received a check for Bir 650 for services given to A lem
Trading.
January 4. Received an invoice for truck expenses Birr 90.
January 11. Paid Bin 60 for Awash Insurance Company to buy an insurance policy for January 16. Alo Abdi issted a check for Birr 9,400 to the workers as a salary for two weeks.
January 20. Fafen trading Billed Muradu Supermarket for goods transported from djibouti to harar birr 2650.
 January 21. Ato Abdi wrote a check for birr 450 to have one of the trucks repainted.
January 21 fafen trading purchased stationary material and other suppliesof birr 740 on account.
January 22. Office equipment of Birr 11,600 is bought on account.
January 23. Purchased an additional truck for Bin 350.00 paying bit 100,00 in cash
and issuing a note for the difference.
January 23. Recorded services billed to customers on account birr 14,600.
January 25. Received cash from customers on account Birr 15,000.
January 27. The owner withdrew Bir 500 in cash for his personal use.
January 28. Paid Bir 9,400 to workers as a salary for the last two weeks of the month.
January 30. Paid telephone expense of Bir 95 and cleotric expenses of Birr 125 for the month.
January 30. Paid other miscellaneous expenses Birr 50.
January 31. Paid Birr 4,000 as a rent for a building used for office space.

Required
1 Record the transactions in General Journal.
2 Post each entry to the perspective account. Use the four - column account.
3 Prepare a Unadjusted trial balance.
