Enter the following, personal accounts only. Bring down balances at end of the month. After completing this state which of the balances represent debtors and those which are creditors.

Transcribed Image Text:

19X7 May 1 " 15 " " " 33 35 " 2 Credit sales B Flynn 241, R Kelly 29, J Long 887, T Fryer 124. Credit purchases from S Wood 148, T DuQuesnay 27, R Johnson 77, G Henriques 108. 8 Credit sales to R Kelly 74, J Long 132. 9 Credit purchases from T DuQuesnay 142, G Henriques 44. 10 Goods returned to us by J Long 17, T Fryer 44. 12 Cash paid to us by T Fryer 80. 15 19 21 28 31 We returned goods to S Wood 8, G Henriques 18. We received cheques from J Long 500, B Flynn 241. We sold goods on credit to B Flynn 44, R Kelly 280. We paid by cheque the following: S Wood 140, G Henriques 50, R Johnson 60. We returned goods to G Henriques 4.