The following information refers to a small engineering business owned by Douglas Whitby:

TYial Balance as at 31 October 20-8 Dr

£

Capital Premises 6,250 Debtors: P Cave 1,580 R Webster 1,640 V Bruce Loan: G Franks Creditors: T Cummings G Fenland 870 Bank 2,640 12,980 Cr

£

9,000 2,000 1,250 730 12,980 During the month of November 20-8 his transactions were as follows:

Sales on credit

£

Purchases on credit

£

8 Nov V Bruce 130 2 Nov T Cummings 855 10 Nov P Cave 810 12 Nov G Fenland 330 24 Nov H Crossley 480 13 Nov 18 Nov T Cummings I Shaw 914 295 Purchase returns 6 Nov T Cummings 115 Payments received by cheque Payments made by cheque 26 Nov P Cave 1,580 4 Nov Motor van 2,000 29 Nov V Bruce 870 7 Nov T Cummings 1,250 15 Nov Rates 600 25 Nov Motor expenses 90 30 Nov Drawings 250 You are required to:

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

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

(c) Balance the accounts and extract a trial balance as at 30 November 20-8.