3.17 Donald’s transactions for the month of March 2009 are as follows:

Cash receipts £
Capital contributed 6000 Sales to customers 3000 Cash payments Goods for sale 4000 Stationery 500 Postage 300 Travelling 600 Wages 2900 Transfers to bank 500 Bank receipts £
Receipts from trade debtors:
Smelt 3000 Tait 9000 Ure 5000 Bank payments £
Payments to trade creditors:
Craig 2800 Dobie 5000 Elgin 6400 Rent and rates 3200 Electricity 200 Telephone 100 Salaries 2000 Miscellaneous expenses 600 Other transactions Goods purchased from:
Craig 3500 Dobie 7500 Elgin 7500 Goods returned to Dobie 400 Goods sold to:
Smelt 4000 Tait 10000 Ure 8000 Goods returned by Ure 900 Discounts allowed:
Smelt 200 Tait 500 Ure 400 Discounts received:
Craig 50 Dobie 100 Elgin 200 Required:

(a) Enter the above transactions in appropriate ledger accounts;

(b) balance each account as at 31 March 2009; and

(c) extract a trial balance as at that date.