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(After researching the different forms of business, Nat decides to operate Best Cookies Class as a proprietorship. Best Cookies Class offers services of conducting baking class of cakes and biscuits. The following are the activities that have taken place for the month of November 2020). Nov. 8 13 114 Nat membuka akaun bank di bawah nama Best Cookies Class dan memindahkan RM500 dari akaun peribadinya ke akaun bank Best Cookies Class. (Nat opens a bank account under the name Best Cookies Class and transfers RM500 from her personal account to Best Cookies Class bank account). Membeli bekalan penaik, seperti tepung, gula, mentega, dan cip coklat, dengan wang tunai RM125. (Purchase baking supplies, such as flour, sugar, butter, and chocolate chips, for RM 125 cash). Nat mempunyai peralatan memasak kuih dan menganggarkan bahawa peralatan tersebut kini bernilai RM 300. Nat melabur peralatan memasak kuih ini dalam perniagaan Best Cookies Class. (Natalie has baking equipment and estimates that the equipment is currently worth RM300. Nat invests the baking equipment in the Best Cookies Class business). Nenek Nat meminjamkan wang tunai RM 2,000 kepada Best Cookies Class. (Nat's grandmother lends RM2,000 cash to Best Cookies Class). Membeli lebih banyak peralatan memasak kuih dengan tunai RM 900. (Purchase more baking equipment for RM900 cash). Kelas memasak kuih yang pertama di adakan dan menerima tunai RM 125 daripada pelajarnya. (First baking class is held and collects RM125 cash from students). Membayar RM 600 untuk sewa bangunan bulan November 2020. (Paid RM600 for building rental for the month of November 2020) 116 17 20 30 Dikehendaki: (Required:) (a) Nyatakan kesan urusniaga bertarikh 13, 14, dan 16 November SAHAJA di atas ke atas persamaan perakaunan. Contoh untuk urusniaga 8 November ditunjukkan seperti di bawah (lukiskan semula jadual di bawah dalam buku jawapan anda): State the effect of transaction dated 13, 14, and 16 November ONLY on accounting equation. Example for the oth November transaction is shown below (reproduce the table in your answer sheet): TARIKH/ ASET/ LIABILITI/ (DATE) (ASSET) (LIABILITY) Kesan/ Akaun/ Kesan/ Akaun/ (Effect) (Account) (Effect) (Account) EKUITI PEMILIKI (OWNER'S EQUITY) Kesan/ Akaun/ (Effect) (Account) 8 NOVEMBER INCREASE CASH NO EFFECT NONE INCREASE CAPITAL (6 markah/ marks) (b) Sediakan catatan jurnal am berkaitan bagi urusniaga bertarikh 16, 17, 20, dan 30 November SAHAJA. Abaikan penerangan ringkas urusniaga. (Prepare related general journal entries for business transactions dated 16, 17, 20 and 30 November ONLY. Omit brief explanations of the business transaction). (4 markah/ marks)

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