You are an employee of Parkwood Garden Centre and you have been given the following information. All opening balances are as 1 May 20-9:

A Bannister

- opening balance

£

202.56 Cr D Lenton

- opening balance 274.80 Cr Adam & Sons

- opening balance 345.93 Dr C Groves

- opening balance 307.28 Dr Bank

- opening balance 5,931.60 Dr Capital

- opening balance 4,860.50 Cr General expenses

- opening balance 492.75 Dr Purchases

- opening balance 938.80 Dr Purchase returns

- opening balance 236.20 Cr Sales

- opening balance 2,581.94 Cr Sales returns

- opening balance 139.64 Dr During the month of May the following transactions took place:

Purchases on credit

£

Sales on credit

£

2 May D Lenton 150.92 4 May C Groves 230.44 4 May A Bannister 208.80 9 May Adam & Sons 384.12 14 May D Lenton 195.94 18 May C Groves 196.38 15 May A Bannister 124.46 24 May Adam & Sons 379.64 Purchase returns

£

Sales returns

£

12 May A Bannister 32.50 15 May Adam & Sons 38.20 24 May D Lenton 30.68 23 May C Groves 26.92 Payments received by

£

Payments made by cheque

£

cheque 16 May C Groves 153.64 8 May General expenses 49.20 28 May Adam & Sons 345.93 17 May A Bannister 202.56 20 May General expenses 64.50 22 May D Lenton 274.80 You are required to:

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

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