Enter the following transactions, completing the double entry in the books for the month of May $20$x$3.$ Close off the accounts and extract a Trial Balance

$20$x$3$

May $1$ Started in business with $10,000$ in the bank

$2$ Purchased goods $290$ on credit from D James

$3$ Bought fixtures and fittings $1,150$ paying by cheque

$5$ Sold goods on cash $1400$

$6$ Bought goods on credit $325$ from C Monty

$10$ Paid rent by cash $200$

$12$ Bought stationery $45,$ paying in cash.

$18$ Goods returned to D James $41.$

$21$ Received rent of $25$ by cheque for sublet of corner space

$23$ Goods sold on credit to G Cross for $845$

$24$ Bought a van paying by cheque $4,100$

$30$ Paid the months wages by cash $360$

$31$ The proprietor took cash for his own personal use $80.$