D Shelley started a new business on 1 August 20-7. In your ledger write up the doulsle entry accounts needed to record the following transactions:

Aug 1 Started business with £5,000 in a business bank account 2 Purchased goods on credit £359 from Smith & Weston Ltd 4 Bought office furniture costing £460 on credit from Newstylax 5 Bought goods costing £675, paying by cheque 7 Returned goods £29 to Smith & Weston Ltd 9 Sold goods on credit to H Gibson £450 10 Withdrew £300 cash from the bank 12 D Shelley took £50 cash for his private use 14 Paid rent £200 in cash 15 Sold goods £150, receiving a cheque immediately 16 Paid insurance £30 by cheque 18 Received a loan of £2,000 by cheque from R Cawood 19 H Gibson returned goods £40 20 Paid Smith & Weston a cheque of £330 21 Received part of the amount owing from H Gibson £200 in cash.
22 Paid wages in cash £175 23 Paid electricity bill of £68 by cheque 24 Sold goods on credit to J Youngman £278, H Dale £181 26 Paid Newstylax a cheque £460 27 Goods returned to the firm by J Youngman £58 28 Received rent of £50 in cash for part of premises sub-let 29 Cash purchases £45 30 Insurance was overpaid; a refund of £5 is received by cheque 31 Received a cheque of £181 from H Dale