14 Record the following transactions in the books of K. Harvey. Balance off all the accounts and then extract a Trial Balance as at 31 March. March 1 Started business with 15,000 in the bank. 2 Bought fixtures and fittings paying by cheque, 2,150. 3 Bought goods by cheque, 8,750. 4 Cash sales, 375. 6 Bought goods on credit from D. Little, 2,100. 8 Paid wages by cash, 150. 10 Sold goods on credit to: R. Castle 250, W. Roberts 350, J. Bain 180. 12 Bought additional fixtures by cash, 120. 15 Cash sales, 350. 18 Paid rent by cheque, 250. 20 Received a cheque from R. Castle, 250. 22 Bought goods on credit from D. Green, 1,000. 25 Sold goods on credit to: W. Roberts 450 J. Bain 220. 28 Paid wages by cash, 180. 29 Received cheques from: W. Roberts 500; J. Bain 200. 30 Paid D. Green by cheque, 500. 31 Cash sales. f400