3.15 Brian started in business on 1 January 2004. The following is a list of his transactions for his first month of trading:

1.1.04 Opened a business bank account with £25 000 obtained from private resources.

2.1.04 Paid one month’s rent of £2000 by cheque.

3.1.04 Bought goods costing £5000 on credit from Linda.
4.1.04 Purchased motor car from Savoy Motors for £4000 on credit.
5.1.04 Purchased goods costing £3000 on credit from Sydney.
10.1.04 Cash sales of £6000.
15.1.04 More goods costing £10 000 purchased from Linda on credit.
20.1.04 Sold goods on credit to Ann for £8000.
22.1.04 Returned £2000 of goods to Linda.
23.1.04 Paid £6000 in cash into the bank.
24.1.04 Ann returned £1000 of goods.
25.1.04 Withdrew £500 in cash from the bank to open a petty cash account.
26.1.04 Cheque received from Ann for £5500; Ann also claimed a cash discount of £500.
28.1.04 Office expenses of £250 paid out of petty cash.
29.1.04 Sent a cheque to Savoy Motors for £4000.
30.1.04 Cheques sent to Linda and Sydney for £8000 and £2000, respectively. Cash discounts were also claimed from Linda and Sydney of £700 and £100, respectively.
31.1.04 Paid by cheque another month’s rent of £2000.
31.1.04 Brian introduced £5000 additional capital into the business by cheque.
Required:

(a) Enter the above transactions in Brian’s ledger accounts for January 2004, balance off the accounts and bring down the balances as at 1 February 2004.

(b) Compile a trial balance as at 31 January 2004.