Enter the following items in the appropriate debtors’ accounts (i.e. your customers’ accounts) only; do not write up other accounts. Then balance off each of these personal accounts at the end of the month. (Keep your answer; it will be used as a basis for question 5.3.)

2008 May 

1 Sales on credit to J Fry £640; I Lee £920; K Rusch £530.

4 Sales on credit to A Davey £510; J Fry £130.

10 Returns inwards from J Fry £80; K Rusch £90.

18 I Lee paid us by cheque £920.

20 K Rusch paid us £440 in cash.

24 J Fry paid us £250 by cheque.
31 Sales on credit to A Davey £300.