Balance off the following four accounts at the month end. Transfer the balances for sales and purchases to the trading account.

(i) Sales (ii) Purchases

£ £ 2 2 8 June Bank 1,000 1 June Bank 500 9 June Brown 2,000 30 June Patel 9,500

(iii) Bank (iv) R. Smith (debtor)

£ £ £ £

3 June Cash Sales 500 | 1 June Wages 800 1 June Sales 800 | 3 June Sales Rets. 1,000 7 June Rent 300 4 June Bank 3,000 8 June Purchases 200 L01