ABC Dealing is a business owned and run by Alan B Crick. Whilst the following events took place in the first few days of this month, ledger accounts have not yet been written up and that will become your task here. 01-Jun The business bank account is in funds by 1,500 and there is 2,000 cash in the business's office safe. Open accounts as relevant and simply show these as existing balances brought forward. 01-Jun Purchased office furniture for the office. The business paid 9,500 using business credit card. 01-Jun Bought new inventory on credit from N Joshi and received an invoice for 1,800 inclusive of VAT. 01-Jun Sold goods to Joan's Phones on credit and sent an invoice for 3,500. 01-Jun Alan B Crick puts 2,500 into the business bank account and puts 2,500 into the office safe. This is all new money to his business. 02-Jun Purchased goods for resale in cash from MTC Wholesale and their cash invoice/receipt was 2,000 goods. 03-Jun Sold more goods for 2,700 and all customers paid by cheque. 04-Jun Alan B Crick sold personal investment in Amazing.com stock, which he had owned for several years, receiving 2,000 cash. 05-Jun Goods returned by Joan's Phones and ABC issued a credit note for 250. 06-Jun Alan purchased a second-hand van solely for use within ABC Dealing from D Trotter in cash for 3035

1(a). Opening ledger accounts as necessary and following recognized bookkeeping and accounting principles, correctly record each of the transactions stated above.

1(b). Prepare the Trial Balance.