From the following transactions make ledger accounts and balance them off.

2018 June.

1 Started business with sh 500,000 in the bank and sh 400,000 in cash.

2 Bought motor can paying by cheque sh 120,000 and sh 90,000 in cash.

5 Bought fixtures shs 160,000 on credit from office masters ltd.

8 Bought a van on credit from motor cars Ltd sh 80,000

12 Took sh 10,000 out of the bank and put it into the cash till

15 Bought fixtures paying by cash sh 6,000

19 Paid Motor Cars Ltd by cheque sh 80,000

21 A loan of sh 100,000 cash is received from J Marcus

25 Paid sh 80,000 of the cash in hand into the bank acount

30 Bought more fixtures paying by cheque sh 30,000.

B. With clear examples give the three classes of ledger accounts