3.13* The following transactions relate to Pat’s business for the month of December 2007:

12.12.07 Returned goods to the following suppliers:
Grass £1000 Seed £2000 15.12.07 Bought additional goods on credit from Grass for £3000 and from Seed for £4000.
20.12.07 Sold more goods on credit to Fog for £2000 and to Mist for £3000.
24.12.07 Paid office expenses of £5000 in cash.
29.12.07 Received £4000 in cash from Fog and £6000 in cash from Mist.
31.12.07 Pat paid Grass and Seed £6000 and £8000, respectively, in cash.
Required:

(a) Enter the above transactions in Pat’s ledger accounts.

(b) Balance off the accounts as at 31 December 2007.

(c) Bring down the balances as at 1 January 2008.

(d) Compile a trial balance as at 31 December 2007.