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 Sales on time to J. Bee 1,040; T. Day 1,260; J. Soul 480. 1 2 Purchases on time D. Blue 780; F. Rise 1,020; P. Lee 560. 8 Sales on time to T. Day 340; L. Hope 480. 10 Purchases on time 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 780 24 J. Bee paid us by cheque 900. 26 We paid R. James by cheque 766. 28 J. Bee paid us by cash 80. 30 L. Hope pays us by cheque 480. Sept 75