840 on credit from B Coal.

4.3A Prepare the double entries (not the T-accounts) for the following transactions using the format:

Date Dr Cr

Account name x

Account name x

July 1 Started in business with 5,000 in the bank and 1,000 cash.

== 2 Bought stationery by cheque 75.

== 3 Bought goods on credit from T Smart 2,100.

== 4 Sold goods for cash 340.

== 5 Paid insurance by cash 290.

== 7 Bought a computer on credit from J Hott 700.

== 8 Paid expenses by cheque 32.

== 10 Sold goods on credit to C Biggins 630.

== 11 Returned goods to T Smart 550.

== 14 Paid wages by cash 210.

== 17 Paid rent by cheque 225.

== 20 Received cheque 400 from C Biggins.

== 21 Paid J Hott by cheque 700.

== 23 Bought stationery on credit from News Ltd 125.

== 25 Sold goods on credit to F Tank 645.

== 31 Paid News Ltd by cheque 125.

4.4A Write up the following transactions in the T-accounts of F Fernandes:

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

== 2 Bought goods on credit: 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 credit: D Twigg 370; B Hogan 290; K Fletcher 410.

== 7 Paid wages in cash 160.

== 10 We returned goods to D Martin 195.