You are an employee of Nikas Sportswear and you have been given following information. All opening balances are as 1 April 20-9.

the Airedale Fabrics

- opening balance i, 376.94 Cr Hollywell Mills

- opening balance 290.46 Cr Activity Centre

- opening balance 485.30 Dr Spot Sport

- opening balance 398.92 Dr Bank

- opening balance 4,372.86 Dr Capital

- opening balance 8,264.68 Cr Equipment

- opening balance 3,650.50 Dr Purchases

- opening balance 1,295.48 Dr Purchase returns

- opening balance 258.30 Cr Rent

- opening balance 740.00 Dr Sales

- opening balance 2,704.62 Cr Sales returns

- opening balance 312.38 Dr Sundry expenses

- opening balance 639.56 Dr During the month ofApril the following transactions took place:

Purchases on credit

£

Sales on credit

£

4 Apr Hollywell Mills 390.26 3 Apr Spot Sport 429.36 6 Apr Abedale Fabrics 286.30 5 Apr Activity Centre 384.62 15 Apr Hollywell Mills 319.52 12 Apr Spot Sport 275.28 20 Apr Airedale Fabrics 352.84 20 Apr Activity Centre 307.54 Purchase returns

£

Sales returns

£

10 Apr Hollywell Mills 38.28 9 Apr Activity Centre 32.60 25 Apr Airedale Fabrics 40.96 18 Apr Spot Sport 40.58 Payments received by

£

Payments made by cheque

£

cheque 6 Apr Spot Sport 398.92 2 Apr Rent 165.00 22 Apr Activity Centre 485.30 3 Apr Equipment 495.95 8 Apr Airedale Fabrics 188.47 15 Apr Sundry expenses 59.25 20 Apr Hollywell Mills 290.46 24 Apr Sundry expenses 79.70 28 Apr Airedaile Fabrics 474.77 You are required to:

(a) Open the appropriate ledger accounts and enter the balances as at 1 April 20-9.

(b) Enter the transactions which have taken place during the month of April to the appropriate ledger accounts and correct the running balance after each entry.