You are to enter up the necessary amounts for the month of May from the following details, and then balance off the accounts and extract a trial balance as at 31 May 19X6.

19X6 May 1

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59 99 99 99 99 99 4

6 9

10 12 15 18 21 31 Started firm with capital in cash of £250.

Bought goods on credit from the following persons: D Ellis £54; C Mendez £87;

K Gibson £25; D Booth £76; L Lowe £64.

Sold goods on credit to: C Bailey £43; B Hughes £62; H Spencer £176.

Paid rent by cash £12.

Bailey paid us his account by cheque £43.

H Spencer paid us £150 by cheque.

We paid the following by cheque: K Gibson, £25; D Ellis £54.

Paid carriage by cash £23.

Bought goods on credit from C Mendez £43; D Booth £110.

Sold goods on credit to B Hughes £67.

Paid rent by cheque £18.