Enter up the books from the following details for the month of March, and extract a trial balance as at 31 March 19X6.

19X6 March 1 99 99 99 99 99 99 99 99 99 99 99 99 99 99 5

6 7

9 10 12 13 15 17 18 21 24 27 30 31 Started business with £800 in the bank.

Bought goods on credit from the following persons: K Henriques £76; M Hyatt £27;

T Braham £56.

Cash sales £87.

Paid wages in cash £14.

Sold goods on credit to: H Elliott £35; L Lane £42; J Carlton £72.

Bought goods for cash £46.

Bought goods on credit from: M Hyatt £57; T Braham £98.

Paid wages in cash £14.

Sold goods on credit to: L Lane £32; J Carlton £23.

Bought shop fixtures on credit from Betta Ltd £50.

Paid M Hyatt by cheque £84.

We returned goods to T Braham £20.

Paid Betta Ltd a cheque for £50.

J Carlton paid us his account by cheque £95.

We returned goods to K Henriques £24.

J King lent us £60 by cash.

Bought a motor van paying by cheque £400.