You are to enter the following in the accounts needed:

19X6 Aug 1 Started business with £1,000 cash.

„ 2 Paid £900 of the opening cash into the bank.

„ 4 Bought goods on credit £78 from S Holmes.

„ 5 Bought a motor van by cheque £500.

„ 7 Bought goods for cash £55.

„ 10 Sold goods on credit £98 to D Moore.

„ 12 Returned goods to S Holmes £18.

„ 19 Sold goods for cash £28.

„ 22 Bought fixtures on credit from Kingston Equipment Co £150.

„ 24 D Watson lent us £100 paying us the money by cheque.

„ 29 We paid S Holmes his account by cheque £60.

„ 31 We paid Kingston Equipment Co by cheque £150.