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 31 January 20X8: 20X8 Jan II ? Ir 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 credit from: T Dry 800; F Hood 930; M Smith 160; G Low 510. 5 Bought stationery on credit from Buttons Ltd 89. 6 Sold goods on credit to: R Tong 170; L Fish 240; M Singh 326; A Tom 204. 8 Paid rent by cheque 220. 10 Bought fixtures on credit from Chiefs Ltd 610. 11 Paid salaries in cash 790. 14 Returned goods to: F Hood 30; M Smith 42. 15 Bought van by cheque 6,500. 16 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 credit to: L Fish 130; A Tom 410; R Pleat 158. 26 We paid the following by cheque: F Hood 900; M Smith 118. 29 Received cheques from: R Pleat 158; L Fish 370. 30 Received a further loan from B Barclay by cash 500. 30 Received 614 cash from A Tom. II P! PF