Rebecca starts a new business on 1 October, operating as a wholesaler of cleaning products. Record the following transactions in T-accounts for her, balance off her accounts, and produce a trial balance as at 31 October:

Oct 1 Opens a business bank account with \(£ 825\) of her own money.

3 Borrows \(£ 1,500\) from HCBS bank, repayable in five years' time.

5 Pays \(£ 215\) to hire a van for the month of October, using debit card.

7 Buys IT equipment for the business, paying \(£ 1,450\) by debit card.

9 Buys goods for resale, paying by cheque \(£ 810\) straight away.

11 Buys goods for resale \(£ 730\) on time (i.e. on credit terms) from G. Sharp.

13 Pays business phone \& broadband charges for October, \(£ 55\) by direct debit.

15 Pays rent on business premises for month of October, \(£ 340\), by bank transfer.

17 Sells goods for \(£ 1,100\), customer pays by bank transfer straight away.

19 Returns unsatisfactory goods to G. Sharp, original cost of which was \(£ 230\).

21 Buys goods for resale on time (i.e. on credit terms) from R. Kenyon, \(£ 640\).

23 Sells goods on time (i.e. on credit terms) \(£ 1,800\) to P. Bracewell.

25 Takes \(£ 425\) from business bank account to use for her personal living expenses.

27 Pays \(£ 500\) cheque to G. Sharp.

29 Pays staff wages for October, \(£ 180\) by bank transfer.

31 Receives \(£ 600\) cheque from P. Bracewell.