Enter the following transactions, completing the double entry in the books for the month of May 2007:

2007 May 

1 Started in business with £9,000 in the bank and £1,000 in cash.

2 Purchased goods £290 on credit from D James.

3 Bought fixtures and fittings £1,150 paying by cheque.

5 Sold goods for cash £140.

6 Bought goods on credit £325 from C Monty.

10 Paid rent by cash £200.

12 Bought stationery £45, paying in cash.

18 Goods returned to D James £41.

21 Received rent of £25 by cheque for sublet of corner space.

23 Sold goods on credit to G Cross for £845.
24 Bought a van paying by cheque £4,100.
30 Paid the month’s wages by cash £360.
31 The proprietor took cash for his own personal use £80.