Enter the following items in the necessary debtors accounts only, do not write up other accounts. Then balance down each personal account at the end of the month. (Keep your answer, it will be used as a basis for question 5.3.)

19X6 May 99 99 99 1

4 10 18 20 24 31 Sales on credit to H Harvey £690, N Morgan £153, J Lindo £420.

Sales on credit to L Masters £418, H Harvey £66.

Returns inwards from H Harvey £40, J Lindo £20.

N Morgan paid us by cheque £153.

J Lindo paid us £400 by cheque.

H Harvey paid us £300 by cash.

Sales on credit to L Masters £203.