John Frier has the following transactions during a six month period to 30 June.

(a) Invests £10,000 on 1 January.

(b) Buys a motor van for £4,000 on 8 February by cheque.

(c) Purchases £8,000 goods on credit from A. Miner on 10 March.

(d) Pays A. Miner £3,000 on 12 April.

(e) Sells £9,000 credit sales to R. Army on 7 May.

(f) Receives £4,500 in cash on 10 June from R. Army.

Required: On 30 June prepare John Frier’s:
(i) Ledger accounts (ii) Trial balance after balancing off the accounts. Bring forward sales and purchases on 30 June, but there is no need to transfer the trading and profit and loss account items.