1. The following transactions are in relation to MR DLC, a sole trader for the month of January 2018: N'000

January1 Started business with cash 72,000

2 Bought goods for cash 18,000

3 Sold goods for cash 4,400

5 Paid carriage 800

10 Paid for advertisment 800

11 Okon paid cash 3,400

13 Lent Jane Oladele 8,000

17 Cash sales 8,500

19 Purchased goods by cash 16,000

25 Paid wages 1,800

28 Cash sales 7,600

29 Jane Oladele paid cash 4,000

30 Paid rent 10,000

Required: Open ledger accounts to record the transactions and balance off on 31st January, 2018.