You have the following details for A. Bird of transactions with customers and suppliers.

(a) 1 June credit purchases of £8,000, £6,000 and £5,000 from Robin, Falcon and Sparrow, respectively.

(b) 4 June A. Bird returns goods unpaid of £1,000 and £2,000 to Robin and Falcon, respectively.

(c) 6 June A. Bird makes credit sales of £4,000, £7,000 and £6,000 to Thrush, Raven and Starling, respectively.

(d) 7 June Starling returns £1,000 goods unpaid which are faulty.

Required:

(i) Write up the relevant ledger accounts.

(ii) Balance off the accounts on 7 June for the trading and profit and loss account. Bring them forward on 7 June, however, there is no need actually to transfer them to the trading and profit and loss account.

(iii) Bring forward balances for assets and liabilities on 8 June.