1. Enter the following transactions of an antiques shop in the accounts and extract a trial balance as at 31th December 2019.

Dec. 2017	1	Started in business with $8000 in the bank.
	2	Bought goods on time from: Frank $550, Byers $540, Lee $610.
	5	Cash sales $510
	6	Paid wages in cash $110.
	7	Sold goods on time: Snow $295, Park $360: Tyler $640.
	9	Bought goods for cash $120.
	10	Bought good on time from: Byers $410; Lee $1240.
	12	Paid wages in cash $110.
	13	Sold goods on time to: Park $610; Tyler $205.
	15	Bought shop fixtures on time from Stop Ltd $740.
	17	Paid Byers by cheque $700.
	18	We return goods to Lee $83.
	21	Paid Stop Ltd a cheque for $740.
	24	Tyler paid us his account by cheque $845.
	27	We return goods to Frank $18.
	30	Prince lent us $1000 by cash.
	31	Bought a van paying by cheque $6250.