3.1 Complete the following table: Account to be debited Account to be credited (a) Goods bought on credit from J Reid. (b) Goods sold on credit to B Perkins. (c) Vans bought on credit from H Thomas. (d) Goods sold, a cheque being received immediately. (e) Goods sold for cash. (1) Goods purchased by us returned to supplier, H Hardy. (g) Machinery sold for cash. (h) Goods sold returned to us by customer, J Nelson. (Goods bought on credit from D Simpson. 0) Goods we returned to H Forbes. 3.2A Complete the following table: Account to Account to be debited be credited (a) Goods bought on credit from T Morgan. (b) Goods returned to us by J Thomas. (c) Machinery returned to L Jones Ltd. (d) Goods bought for cash. (e) Van bought on credit from D Davies Ltd. (f) Goods returned by us to I Prince. (9) D Picton paid us his account by cheque. (n) Goods bought by cheque. (1) We paid creditor, B Henry, by cheque. Goods sold on credit to Mullings. 3.3 You are to write up the following in the books: 20x8 July 1 Started in business with 750 cash. 3 Bought goods for cash 110. 7 Bought goods on credit 320 from F Herd. 10 Sold goods for cash 64. 14 Returned goods to F Herd 46. 18 Bought goods on credit 414 from D Exodus 21 Returned goods to D Exodus 31. 24 Sold goods to B Squire 82 on credit. 25 Paid F Herd's account by cash 274. 31 B Squire paid us his account in cash 82