During the month of March 2019 the following transactions took place at Roberts' business:

March 1 Roberts opened bank account with 50,000 obtained from private resources.

March 4 Van purchased for 15,000 paying by cheque

March 5 Bought goods costing 3,000 on credit from Alison.

March 10 Sold some goods on credit to Dave for 9,000

March 15 Roberts transferred 800 of the bank account to open a petty cash account

March 18 Roberts withdrew 950 in cash from the bank account for personal use.

March 20 Sold goods on cash to Ebays for 10,000

March 23 Roberts paid Alison's account by cheque after receiving cash discount of 400

March 25 Dave returned goods of 700 to Roberts and is allowed a cash discount of 300

March 30 van repairs of 300 paid out of the petty cash.

Required:

1. Journalise the above transactions

2. Post the above transactions in Roberts' ledger accounts of March 2019

3. Close & Balance off the accounts