$4\mathrm{.}4$A Write up the following transactions in the T$-$accounts of F$.$ Fernandes:

Feb $11$ Started in business with $11,000$ in the bank and $1,600$ cash.

$2$ Bought goods on time: J$.$ Biggs $830$; D$.$ Martin $610$;

P$.$ Lot $590.$

$3$ Bought goods for cash $370.$

$4$ Paid rent in cash $75.$

$5$ Bought stationery paying by cheque $62.$

$6$ Sold goods on time: D$.$ Twigg $370$; B$.$ Hogan $290$; K$.$ Fletcher $410.$

$7$ Paid wages in cash $160.$

$10$ We returned goods to D$.$ Martin $195.$

$11$ Paid rent in cash $75.$

$13$ B$.$ Hogan returns goods to us $35.$

$15$ Sold goods on time to: T$.$ Lee $205$; F$.$ Sharp $280$; G$.$ Rae $426.$

$16$ Paid business rates by cheque $970.$

$18$ Paid insurance in cash $280.$

$19$ Paid rent by cheque $75.$

$20$ Bought van on time from B$.$ Black $6,100.$

$21$ Paid motor expenses in cash $24.$

$23$ Paid wages in cash $170.$

$24$ Received part of amount owing from K$.$ Fletcher by cheque $250.$

$28$ Received refund of business rates $45$ by cheque.

$28$ Paid by cheque: J$.$ Biggs $830$; D$.$ Martin $415$; B$.$ Black $6,100.$