\/ 6.4A Record the following transactions for the month of January of a small finishing retailer, balance-off all the accounts, and then extract a trial balance as at 30 June. June 1 Started in business with 10,500 cash. 2 Put 9,000 of the cash into a bank account. 3 Bought goods for cash 550. 4 Bought goods on time from: T. Dry 800; F. Hood 930; M. Smith 160; G. Low 510. 5 Bought stationery on time from Buttons Ltd 89. Bought fixtures on time from Chiefs Ltd 610. 6 Sold goods on time to: R. Tong 170; L. Fish 240; M. Singh 326; A. Tom 204. 8 Paid rent by cheque 220. 10 11 14 15 16 Paid salaries in cash 790. Returned goods to: F. Hood 30; M. Smith 42. Bought van by cheque 6,500. Received loan from B. Barclay by cheque 2,000. 18 Goods returned to us by: R. Tong 5; M. Singh 20. 21 Cash sales 145. 24 Sold goods on time to: L. Fish 130; A. Tom 410; R. Pleat 158. 26 We paid the following by cheque: F. Hood 900; M. Smith 118. 29 30 Received cheques from: R. Pleat 158; L. Fish 370. Received a further loan from B. Barclay by cash 500. 30 Received 614 cash from A. Tom.