Enter the following transactions in the accounts:

2016 May 

1 Started in business with £18,000 in the bank.
2 Bought goods on time from B. Hind £1,455.
3 Bought goods on time from G. Smart £472.
5 Sold goods for cash £210.
6 We returned goods to B. Hind £82.
8 Bought goods on time from G. Smart £370.
10 Sold goods on time to P. Syme £483.
12 Sold goods for cash £305.
18 Took £250 of the cash and paid it into the bank.
21 Bought a printer by cheque £620.
22 Sold goods on time to H. Buchan £394.
23 P. Syme returned goods to us £ 160.
25 H. Buchan returned goods to us £18.
28 We returned goods to G. Smart £47.
29 We paid Hind by cheque £1,373.
31 Bought machinery on time from A. Cobb £419.