Graham Winston started his business on 1 March 20X5. His first months transactions are listed below: Introduces $5,000 into the business current account and brings his van, worth $4,600 into the business. Buys goods for resale costing $3,000 on credit Sells goods for $2,000 on credit Sells goods for cash of $1,400 Pays wages of $120, and sundry expenses of $36 Buys goods costing $1,800 on credit Sells goods for $6,300 on credit Pay rent of $175 and motor expense of $44 Receives $1,500 from credit customers and pays $3,000 to suppliers for goods previously received on credit Draws $300 from the bank account for his personal expenses. Required: a. Record Graham Winstons transactions in appropriate ledger accounts