$3\mathrm{.}5$ Enter the following transactions in the accounts of $L.$ Linda:

$2013$

July $1$ Started in business with $20,000$ in the bank.

$2$ D$.$ Rupert lent us $f5,000$ in cash.

$3$ Bought goods on credit from B$.$ Brown $f1,530$ and I. Jess $f4,162.$

$4$ Sold goods for cash $f1,910.$

$6$ Took $200$ of the cash and paid it into the bank.

$8$ Sold goods on credit to H$.$ Rise $f1,530.$

$10$ Sold goods on credit to P$.$ Taylor $f341.$

$11$ Bought goods on credit from B$.$ Brown $560.$

$12H.$ Rise returned goods to us $f65.$

$14$ Sold goods on credit to G$.$ Pate f$535$ and R$.$ Sim f$262.$

$15$ We returned goods to $8.$ Brown $694.$

$17$ Bought van on credit from Aberdeen Cars Ltd f$9,100.$

$18$ Bought office furniture on credit from J$.$ Winter Ltd $f1,800.$

$19$ We returned goods to I. Jess $f130.$

$20$ Bought goods for cash $5770.$

$24$ Goods sold for cash $f110.$

$25$ Paid money owing to B$.$ Brown by cheque $f1,924.$

$26$ Goods returned to us by G$.$ Pate $f34.$

$27$ Returned some of office furniture costing $f180$ to J$.$ Winter Ltd$.$

$28$ L$.$ Linda put a furth $ff2,500$ into the business in the form of cash.

$29$ Paid Aberdeen Cars Ltd $f9,100$ by cheque.

$31$ Bought office furniture for cash $f365.$