5.1 Enter the following items in the appropriate debtors' accounts (i.e. your customers' accounts) only; do not write up other accounts. Then balance off each of these personal accounts at the end of the month. (Keep your answer; it will be used as a basis for question 5.3.) 20X6 May 1 Sales on credit to B Flyn 810; G Goh 763; T Fey 392. 4 Sales on credit to F Start 480; B Flyn 134. 10 Returns inwards from B Flyn 93; T Fey 41. 18 G Goh paid us by cheque 763. 20 T Fey paid us 351 by cheque. # ** 55 Part 1 Introduction to double entry bookkeeping " 24 B Flyn paid us 500 by cash. 31 Sales on credit to F Start 240. 5.2 Enter the following in the appropriate creditors' accounts (ie. your suppliers' accounts) only. Do not write up the other accounts. Then balance off each of these personal accounts at the end of the month. (Keep your answer; it will be used as the basis for question 5.4.) 20x8 June 1 Purchases on credit from J Saville 240; P Todd 390; J Fry 810. 3 Purchases on credit from P Todd 470; J Mehan 1,450. 10 We returned goods to Fry 82; J Saville 65. 15 Purchases on credit from J Saville 210. 19 We paid Mehan by cheque 1,450. 28 We paid Saville by cash 300. 30 We returned goods to P Todd 39. 5.3 Redraft each of the accounts given in your answer to 5.1 in three-column ledger style accounts. 5.4 Redraft each of the accounts given in your answer to 5.2 in three-column ledger style accounts. 5.5 Enter the following in the personal accounts (i.e. the creditor and debtor accounts) only. Do not write up the other accounts. Balance off each personal account at the end of the month. After completing this, state which of the balances represent debtors and which represent creditors. 20x8 Sept 1 Sales on credit to J Bee 520; T Day 630; J Soul 240. 2 Purchases on credit D Blue 390; F Rise 510; P Lee 280. 8 Sales on credit to T Day 640; L Hope 418. 10 Purchases on credit from F Rise 92; R James 870. 12 Returns inwards from J Soul 25; T Day 190. 17 We returned goods to F Rise 12; R James 84. 20 We paid D Blue by cheque 390. 24 J Bee paid us by cheque 400. 26 We paid R James by cheque 766. 28 J Bee paid us by cash 80. 30 L Hope pays us by cheque 418