T Garside started a new business on 1 October 20-8. In your ledger write up the double entry accounts needed to record the following transactions:

Oct 1 Started business with £7,000 in the business bank account and £500 in cash 2 Bought goods on credit from T Richie £750, R Kemp £375 and P Douglas £480 3 Paid rates £75 by cheque 4 Bought motor van costing £2,000 on credit from Abbot Garages 5 Sold goods on credit to D Jenkins £295, A Andrews £190 6 Returned goods to R Kemp £45 7 Paid insurance £150 in cash 8 Cash sales £65 9 Received commission of £75 by cheque 10 Bought goods on credit from R Kemp £267,WWallace £290 11 A Andrews returned goods to the firm £38 12 Paid motor expenses £35 in cash 13 Sold goods for cash £150 14 Received refund of rates £20 by cheque 15 Paid wages £250 in cash 16 Received a loan of £4,000 by cheque from A Goldman 17 Bought office fixtures costing £195 on credit from Burton Supplies 18 A Andrews paid the firm £152 by cheque 19 Bought goods on credit from R Kemp £360 20 Cash purchases £150 21 Paid T Richie £750 by cheque 22 Returned goods to R Kemp £55 23 Sold goods on credit to D Jenkins £130, R Smythe £276 24 Commission received in cash £95 24 Paid wages £200 in cash 25 Paid R. Kemp the amount owing, £902 by cheque 26 Received a cheque of £425 from D Jenkins 27 Paid motor expenses £22 in cash 28 T Garside took £150 by cheque for his personal use 29 R Smythe returned goods £26 30 Paid first instalment of £150 by cheque to Abbot Garages 31 Sold goods for cash £96