J Fisher runs a small mail order business. A bank account is kept through which all amounts received and paid are entered. Amounts paid for packing materials and postage are entered into the general expenses account. On 30 September 20-6 the following balances remain in the books:

Dr Cr £
£
G Rogers 675 N Fuller 120 A Lewis 75 Bank 360 Capital 1,080 1,155 1,155 You are required to:

(a) Open ledger accounts for the above items and enter the balances as at 1 October 20-6.

(b) Post the transactions indicated direct to the appropriate ledger accounts and open any other accounts which may be required.

(c) Balance the accounts and extract a trial balance at 31 October 20-6.
Purchases on credit Sales on credit £
£
6 Oct A Lewis 80 15 Oct G Rogers 50 13 Oct A Lewis 40 24 Oct N Fuller 80 28 Oct G Rogers 20 Payments received Payments made £
£
2 Oct G Rogers 675 1 Oct Packing materials 15 30 Oct N Fuller 200 15 Oct Postage 25 21 Oct A Lewis 75