Blaa Laryeh started his business as a hardware merchant in 2019 and had the following transactions.

Record his transactions extracted from his trial balance as at 31^st July 2019 in the appropriate ledger accounts.

NB. Close off and balance all the accounts. Do not prepare a trial balance. Failure to close off and balance accounts will result in loss of points

July 1 Paid GH20,000,000 into a business bank account

1 Bought Shop fittings for GH2,000,000 and a Van for GH3,200,000 both paid by cheque

2 Paid rent by cheque for GH200,000

3 Bought goods on credit from Paa Sly for GH2,500,000

5. Made cash sales of GH260,000

8. Paid wages of assistants of GH35,000 by cash

10. Paid insurance by cheque for GH12,000

12. Made cash sales of GH400,000

15. Paid wages of assistants by cash for GH35,000

15. Goods were returned to Paa Sly worth GH480,000

17. Paid Paa Sly GH1,500,000 by cheque

19. Bought goods on credit from Kofi Klay for GH1,400,000

19. Made cash sales of GH480,000

22. Paid wages of assistants for GH35,000 by cash

24. Bought stationery for GH25,000 by cash

26. Made cash sales of GH 600,000

27. Paid Kofi Klay GH700,000 by cheque

29. Paid wages of assistants for GH35,000 by cash

31. Paid GH1,375,000 cash into bank