Bennett, a wholesale dealer in toys, commenced business on 1 April 2010 with a capital of £12,000 which he deposited immediately in a Bank account. His transactions in the first week have already been entered in the Cash account and Bank account and appear as follows:

Required: 

Post these transactions to appropriate ledger accounts and extract a Trial Balance as at 5 April 2010.

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2.4 Sales 3.4 Sales 4.4 Sales 5.4 Sales 6.4 Bal. Cash account £ 1,200 3.4 1,800 5.4 2,500 5.4 3,400 5.4 8,900 410 5.4 £ 140 1.4 Capital Cleaning Drawings 250 5.4 Cash 300 7,800 Wages Bank Balance 8,490 410 8,900 5.4 Bank account £ 12,000 1.4 1 7,800 1.4 1.4 2.4 3.4 4.4 4.4 7 5.4 8 19,800 Balance 10,651 Chq 5.4 2 00 N O UAWN 4 5 I Rent Furniture Purchases Advertising Purchases Electricity Advertising Telephone £ 3,000 1,200 2,400 240 1,800 270 124 115 9,149 Balance c/d 10,651 19,800