Redraft each of the accounts given in your answer to 5.2 in three-column ledger style accounts.

5.5Enter the following in the personal accounts only, do not write up the other accounts.

Balance down each personal account at the end of the month. After completing this state which of the balances represent debtors and those which are creditors.

19X4 Sept 95 55 55 55 55 55 55 55 55 1

2 8

10 12 17 20 24 26 28 30 Sales on credit to D Williams £458, J Moore £235, G Grant £98.

Purchases on credit A White £77, H Samuels £231, P Owen £65.

Sales on credit to J Moore £444, F Franklin £249.

Purchases on credit from H Samuels £12, O Oliver £222.

Returns Inwards from G Grant £9, J Moore £26.

We returned goods to H Samuels £24, O Oliyer £12.

We paid A White by cheque £77.

D Williams paid us by cheque £300.

We paid O Oliver by cash £210.

D Williams paid us by cash £100.

F Franklin pays us by cheque £249.

5.6A Enter the following, personal accounts only. Bring down balances at end of the month.

After completing this state which of the balances represent debtors and those which are creditors.

19X7 May 1 Credit sales B Flynn £241, R Kelly £29, J Long £887, T Fryer £124.

„ 2 Credit purchases from S Wood £148, T DuQuesnay £27, R Johnson £77, G Henriques £108.

„ 8 Credit sales to R Kelly £74, J Long £132.

„ 9 Credit purchases from T DuQuesnay £142, G Henriques £44.

„ 10 Goods returned to us by J Long £17, T Fryer £44.

„ 12 Cash paid to us by T Fryer £80.

„ 15 We returned goods to S Wood £8, G Henriques £18.

„ 19 We received cheques from J Long £500, B Flynn £241.

„ 21 We sold goods on credit to B Flynn £44, R Kelly £280.

„ 28 We paid by cheque the following: S Wood £140; G Henriques £50; R Johnson £60.

„ 31 We returned goods to G Henriques £4.

5.7A Redraft each of the accounts given in your answer to 5.6A in three-column style accounts.