You are to enter the following in the accounts needed:

July 99 99 99 99 99 99 99 99 99 99 99 99 99 99 99 99 99 99 1 Started business with £1,000 cash.

2 Paid £800 of the opening cash into a bank account for the firm.

3 Bought goods on credit from H Grant £330.

4 Bought goods on credit from D Clark £140.

8 Sold goods on credit to B Miller £90.

8 Bought office furniture on credit from Barrett’s Ltd £400.

10 Sold goods for cash £120.

13 Bought goods for credit from H Grant £200.

14 Bought goods for cash £60.

15 Sold goods on credit to H Sharpies £180.

16 We returned goods £50 to H Grant.

17 We returned some of the office furniture £30 to Barrett’s Ltd.

18 Sold goods on credit to B Miller £400.

21 Paid H Grant’s account by cheque £480.

23 B Miller paid us the amount owing in cash £490.

24 Sharpies returned to us £50 goods.

25 Goods sold for cash £150.

28 Bought goods for cash £370.

30 Bought motor van on credit from J Kelly £600.