b) Required:

Enter up the necessary accounts for the month of May from the following information relating to a small printing firm. Then balance off the accounts and extract a Trail Balance as at 31 May 2019.

May 2019 1 Started firm with Capital in Cash of 250

2 Bought goods on credit from the following persons: D Ellis 54; C Mendez 87; K Gibson 25; D Booth 76; L Lowe 64

4 Sold goods on credit to: C Bailey 43: B Hughes 62: H Spencer 176.

6 Paid rent by cash 12

9 Bailey paid us his account by cheque 43.

10 H Spencer paid us 150 by cheque.

12 Paid the following by cheque: K Gibson 25; D Ellis 54. 15 Paid carriage by cash 23.

18 Bought goods on credit from C Mendez 43: D Booth 110.

21 Sold goods on credit to b Hughes 67.

31 Paid rent by cheque 18.

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