Bupesh owns and runs a supermarket. The following business transactions have taken place:

1. Bupesh purchases goods for resale £457 from John, paying cash.
2. His cash sales amount to £759.
3. Bupesh purchases goods £265 from Noel on credit.
4. Bupesh receives a cheque £395 for goods sold to Jacqui.
5. He sells goods £511 to Daser Ltd on credit.
6. Bupesh returns faulty goods £43 to Noel.
7. He pays wages £421 by cheque.
8 Daser Ltd returns goods £165.

Required

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