David Williams owns a small manufacturing business which makes superior quality greenhouses and garden sheds.

On 30 September 20-8 his trial balance was as follows:

Dr Cr

£

£

Capital 8,525 Cash at bank 6,957 D Morris 3,500 R Johnson 1,938 S Desmonds 4,105 L Morgan 2,760 G Edwards 5,215 16,500 16,500 Sales on credit Purchases on credit £ £
2 Oct R Johnson 759 6 Oct G Edwards 480 8 Oct S Desmonds 1,260 15 Oct L Morgan 850 20 Oct R Johnson 306 24 Oct G Edwards 635 Returns inwards c Returns outwards c 8 Oct R Johnson X 59 20 Oct L Morgan Xi no Payments made by cheque Payments received by cheque £
£
22 Oct L Morgan 2,760 3 Oct S Desmonds 1,805 27 Oct G Edwards 2,500 14 Oct R Johnson 1,938 26 Oct D Morris 3,500 You are required to:

(a) Open ledger accounts for all items shown in the trial balance and enter the balances as at 1 October 20-8.

(b) Post the transactions which have taken place during the month of October 20-8 to the appropriate ledger accounts, and open any other accounts which may be necessary.

(c) Balance the accounts at the end of the month and take out a trial balance as at 31 October 20-8.