July 1 Wong Ah Meng started business with $100,000 in Bank.

3 Bought office fixtures by cheque $8,000.

4 Bought goods by cheque $35,000.

5 Withdrew $8,000 from bank for use in shop.

6 Bought goods on credit: Priya & Sons $2000; May $3400.

7 Paid wages by cash $100.

9 Cash sales $9,520.

10 Bought goods on credit from: Alfanso $5,000; C.Rose $1,600.

13 Goods sold on credit to: Ali $4,000; John $3,000.

15 Bought office stationery for cash $290.

19 Paid cheque to May $1,000.

20 Wong Ah Meng takes $500 drawings in cash.

22 Bought goods on credit from Philips $20,000.

23 Wong Ah Meng returned goods to Philips $400.

22 Bought office stationery $220 by cash.

24 Received cheque from Ali   $2500; John $1200

26 Cash sales $18,000.

29 Paid sundry expenses by cash $50.

31 Paid salary by cheque $2000.

REQUIRED:

a) Record all the transactions in ledgers.

b) Balance off all the accounts for the month of July 2009.

c) Extract a trial balance as at 31 July 2009.