a. Open the appropriate accounts for each accounts listed, and record the balances brought down (Bal b/d) at 1 January 2018. 2 January A cheque for $460 was received from C. John in full settlement of his account. P Smith gave him a discount for early settlement of the account. P. Smith received an invoice for $950 from T. Chan for inventory bought on credit. 3 January 9 January 17 January January An invoice was prepared for C. John, totaling $600, for goods delivered on credit. P. Smith issued a cheque for $1,100 to T. Chan. This was in full settlement of his account, as P. Smith was entitled to a discount from T. Chan for the 3 transaction. P. Smith withdrew $900 from the bank for his personal use. P. Smith purchased a used car from VROOM Ltd for $30,000 on credit. 25 January 31 January b. Record the transactions given above from January, using the opening balance stated above. You may open any other accounts you deem necessary for recording the given transactions Balance off, all the accounts. 20 marks C.​