**Problem Statement:** Record and analyze the transactions for Khulna Repair Center for January 2014. **Given beginning balances on 31 December 2013:** - Cash = 100000 - Supplies = 1500 - Accounts Receivable = 30000 - Tools = 20000 - Motor Vehicles = 90000 - Accounts Payable = 40000 **Transactions in January 2014:** 1. Jan 1: Paid rent for January Tk. 10000. 2. Jan 3: Paid cash on accounts payable Tk. 25000. 3. Jan 4: Purchased supplies for cash Tk. 6000. 4. Jan 6: Received cash Tk. 60000 for service rendered. 5. Jan 10: Purchased tools for cash Tk. 10000. 6. Jan 15: Billed for service rendered Tk. 30000. 7. Jan 20: Purchased supplies on account Tk. 20000. --- **Steps to analyze transactions:** 1. Start with initial balances: Cash = 100000 Supplies = 1500 Accounts Receivable = 30000 Tools = 20000 Motor Vehicles = 90000 Accounts Payable = 40000 2. Jan 1: Rent paid Tk. 10000 (Cash decreases, Rent Expense increases) New Cash = 100000 - 10000 = 90000 3. Jan 3: Paid Tk. 25000 on Accounts Payable (Cash decreases, Accounts Payable decreases) New Cash = 90000 - 25000 = 65000 New Accounts Payable = 40000 - 25000 = 15000 4. Jan 4: Purchased supplies for cash Tk. 6000 (Cash decreases, Supplies increase) New Cash = 65000 - 6000 = 59000 New Supplies = 1500 + 6000 = 7500 5. Jan 6: Received cash Tk. 60000 for service rendered (Cash increases, Revenue increases) New Cash = 59000 + 60000 = 119000 6. Jan 10: Purchased tools for cash Tk. 10000 (Cash decreases, Tools increase) New Cash = 119000 - 10000 = 109000 New Tools = 20000 + 10000 = 30000 7. Jan 15: Billed for service Tk. 30000 (Accounts Receivable increases, Revenue increases) New Accounts Receivable = 30000 + 30000 = 60000 8. Jan 20: Purchased supplies on account Tk. 20000 (Supplies increase, Accounts Payable increase) New Supplies = 7500 + 20000 = 27500 New Accounts Payable = 15000 + 20000 = 35000 --- **Final balances as of 31 January 2014:** Cash = 109000 Supplies = 27500 Accounts Receivable = 60000 Tools = 30000 Motor Vehicles = 90000 (unchanged) Accounts Payable = 35000 **Summary:** The analysis shows the effect of each transaction on the assets, liabilities, and equity accounts by adjusting cash, supplies, accounts receivable, tools, and accounts payable accordingly.