6.1 The following are the balances on the accounts of Radio on 1 January:

Credit balances £ £

Capital 8,500 Trade creditors:

Tele 2,300 Trany 1,000 Valve 1,300 4,600 13,100 Debit balances Plant and machinery at written-down value 4,500 Stock 2,700 Debtors: Vision 2,500 Sister 1,500 Batty 1,200 5,200 Cash 700 13,100 Prepare the journal entries to record the opening balances in Radio’s books on 1 January.