Record the following for the month of January, balance off all the accounts, and then extract a trial balance as at 31 January 19X8:

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19X8 Jan 1 Started business with 3,500 cash. 2 Put 2,800 of the cash into a bank account. "9 3 Bought goods for cash 150. 25 " 59 " 99 " " " " 35 39 35 " . " 4 Bought goods on credit from: L Coke 360; M Burton 490; T Hill 110; C Small 340. 5 Bought stationery on credit from Swift Ltd 170. 6 8 10 11 14 15 16 18 21 24 Sold goods on credit to: S Walters 90; T Binns 150; C Howard 190; P Peart 160. Paid rent by cheque 55. Bought fixtures on credit from Matalon Ltd 480. Paid salaries in cash 120. Returned goods to: M Burton 40; T Hill 60. Bought motor van by cheque 700. Received loan from ] Henry by cheque 600. Goods returned to us by: S Walters 20; C Howard 40. Cash sales 90. Sold goods on credit to: T Binns 100; P Peart 340; J Smart 115. 26 We paid the following by cheque: M Burton 450; T Hill 50. 29 Received cheques from: J Smart 115; T Binns 250. 30 Received a further loan from J Henry by cash 200. 30 Received 500 cash from P Peart.