Celia owns and runs a painting and decorating business. The following information relates to the business:

1. Cash receipts for work done £2,653.
2. She purchases paint £157 from B Rush on credit.
3. Celia pays wages £530 cash.
4. Celia pays private telephone bill £79, using business cash.
5. Celia purchases a van £21,750 from Ardale Motors. She will pay for the van next month.
6. She purchases fuel for the van £32; she pays cash.
7. Celia returns paint £18 to B Rush.

Required

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