Raymond is hairdresser. He provides the following information:

1. Raymond purchases new hairdryers for use in his salon £125 on credit from B. Loway.
2. He purchases hair colours and perms £72 from T. Int, paying cash.
3. Raymond purchases cosmetics £212 from B. Lush, paying by cheque.
4. He pays his week’s receipts £963 into the business bank account.
5. Raymond pays his business electricity bill £142 by cheque.

Required

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