The following are summaries of the cash book and bank accounts of P Maclaran who does not keep her books using the double entry system.

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Bank Summary Balance on 1 January 20X8 Receipts 6,000 Debtors Cash banked 35,000 2,200 37,200 43,200 Payments Trade creditors 31,000 Rent 1,100 Machinery 3,400 Wages 9,200 Insurance 850 Debtors (dishonoured cheque) 80 Loan interest 500 Balance on 31 December 20X8 (46,130) (2,930) Cash Summary Balance on 1 January 20X8 Receipts Cash sales 3 f 60 Debtors Payments Drawings Repairs Electricity Cash banked Balance on 31 December 20X8 The following referred to 20X8 Bad debts written off Discount received Goods withdrawn by P Maclaran for own use Credit note issued 9,700 1,100 10,800 10,860 6,600 1,400 570 2,200 (10,770) 90 240 600 1,200 640