Mrs Lesley owns a gift shop called Inspirational Ideas. On 4 July the cash account looked like this:

Cash account

£ ie 1 July Opening balance 500 } 1 July Postage 2S 2 July Cash sales 138 | 1 July Window cleaning 10 3 July Cash sales 192 | 1 July Stationery is 1 July Parking 2 1 July Stationery 36 1 July Petrol 18 2 July Parking 2 2 July Postage Si 2 July Purchases 104 3 July Parking 2 3 July Petrol 18 3 July Purchases 89 Required Write up the ledger accounts for Inspirational Ideas to show the corresponding entries.