Arnold owns and runs an electrical goods store. He provides the following information:

1. Sales for the week £3,642 paid into the business bank account.
2. Wages paid in cash £784.
3. Arnold repairs a plasma screen television in Hitters Squash Club £188. The club will settle the bill next month.
4. Arnold purchases spare parts for repairing electrical goods £340 from Dorak Ltd on credit.
5. Telephone bill paid by cheque £166.
6. Repairs to Arnold’s family car £320, paid with business cheque.
7. Arnold returns faulty parts £24 to Dorak Ltd.

Required

Enter the transactions in the ledger accounts. Indicate the ledger in which the account will be found.