Harriet provides the following information relating to her business:

1. Harriet pays cash wages £349.
2. She sells goods £211 for cash to Albert.
3. Harriet pays her telephone bill £62 with cash.
4. She purchases goods for resale £109 for cash.
5. Harriet draws £210 cash from the business for private use.

Required

Enter the transactions in the ledger accounts.