Enter the following in the personal accounts only. Do not write up the other accounts.

Balance down each personal account at the end of the month. After completing this, state which of the balances represent debtors and those which are creditors.

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2 " 19X8 Sept 1 Sales on credit to D Williams 458, J Moore 235, G Grant 98. Purchases on credit A White 77, H Samuels 231, P Owen 65. 8 Sales on credit to J Moore 444, F Franklin 249, Purchases on credit from H Samuels 12, O Oliver 222. Returns inwards from G Grant 9, J Moore 26. 9 35 35 35 " 33 " 35 10 12 17 20 24 26 28 30 We returned goods to H Samuels 24, O Oliver 12. We paid A White by cheque 77. D Williams paid us by cheque 300. We paid O Oliver by cash 210. D Williams paid us by cash 100. F Franklin pays us by cheque 249.