Enter the following transactions of a computer repair shop in the accounts and extract a trial balance as at 31 March 20X6.

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20X6 March 1 " 2 Started business with 800 in the bank. Bought goods on credit from the following persons: K Henriques 76; M Hyatt 27; T Braham 56. " 5 Cash sales 87. " 6 Paid wages in cash 14. " 7 " 9 Sold goods on credit to: H Elliott 35; L Lane 42; J Carlton 72. Bought goods for cash 46. " 10 " Bought goods on credit from: M Hyatt 57; T Braham 98. Paid wages in cash 14. " " " " " " " " " 12 13 15 17 18 21 24 27 30 31 Sold goods on credit to: L Lane 32; J Carlton 23. Bought shop fixtures on credit from Betta Ltd 50. Paid M Hyatt by cheque 84. We returned goods to T Braham 20. Paid Betta Ltd a cheque for 50. J Carlton paid us his account by cheque 95. We returned goods to K Henriques 24. J King lent us 60 by cash. Bought a van paying by cheque 400.