$3\mathrm{.}4$A Enter the following transactions in the appropriate accounts:

$2012$

Aug $1$ Started in business with $87,400$ cash.

$2$ Paid $57,000$ of the opening cash into the bank.

$4$ Bought goods on credit $f410$ from J$.$ Watson.

$5$ Bought a van by cheque $4,920.$

$7$ Bought goods for cash $362.$

$10$ Sold goods on credit E$218$ to L$.$ Less.

$12$ Returned goods to J$.$ Watson E$42.$

$19$ Sold goods for cash E$54.$

$22$ Bought fixtures on credit from Firelighters Ltd $5820.$

$24$ F$.$ Holmes lent us $f1,500$ paying us the money by cheque.

$29$ We paid J$.$ Watson his account by cheque C$368.$

$31$ We paid Firelighters Ltd by cheque $820.$