Kalpana is a trader. On 1 February 20–8 she had the following balances on her books:
                                                                   $    
Cash book – Cash .............................    100
Bank overdraft ...............................       480
Sales ledger – Srivastava .................    200
Purchases ledger – Ahmed .............    320
Nominal ledger – Premises ............60,000
Fixtures and fittings ........................  5,500
Capital ...............................               65,000

a. Enter these balances in the appropriate accounts on 1 February 20–8.

The following transactions took place during the month of February 20–8:
February 3 Sold goods, $300, on credit to Srivastava
7 Srivastava returned faulty goods, $50
11 Purchased goods, $390, paying by cheque Paid $10 by cheque for carriage on goods purchased
15 Cash sales, $610, of which $600 was paid into the bank
19 Srivastava paid the amount owing on 1 February by credit transfer, after deducting 3% cash discount
21 Paid general expenses, $75, in cash
23 Paid Ahmed by credit transfer the amount due, less a cash discount of 2 1/2%
25 Sublet part of the premises and received $400 rent in cash
27 Paid $15 by cheque for repairs to fixtures
28 Paid all the cash into the bank except $100

b. Enter these transactions in the books of Kalpana.

c. Balance the cash book and the personal accounts on 28 February. Transfer the totals of the discount columns to the nominal (general) ledger on 28 February.

d. Draw up a trial balance at 28 February 20–8.