Enter the following transaction in the ledger of PCC and extract the trail balance on September 15.

Exercise 3 Enter the following transactions in the ledger of PCC and extract a trial balance on September 15. September 1 Started business with $400 cash in hand and $3,000 in the bank 2 bought fumiture $2,400 and a calculator $800 on credit from ABC Electronics 3 Bought goods for resale $1,200, paying by cheque. Bought goods on credit from A. Clarke $3,500. 4 Bought equipment $2,800 on credit from Court Ja. Ltd. 5 Cash sales $500. Retumed goods to A. Clarke $400 6 Paid rent $200 and rates $50, both by cash 7 Sold goods on credit to T. Ali $1,340 8 Returned goods to A. Clarke $220. Cash sales $680 9. Paid insurance $75 by cheque 10 T. Ali returned goods to us $165 11 Paid A. Clarke $1,000 by cheque 12 Received a cheque of $790 from T. Ali 13 Cash sales $940. Deposited $1,500 cash into the bank. 14. The proprietor withdrew $240 by cheque for her personal use. 15 Paid wages $450 cash