II. JANE MARSHALL LEDGER ACCOUNTS AND TRIAL BALANCE

Jane Marshall has set up trading on 5 June 20X9 by paying $6,200 into a business bank account. Her early transactions are as follows:

(a) Sale on credit for $441

(b) Purchase on credit for $237

(c) Payment of rent by cheque of $180

(d) Sale on credit for $118

(e) Sale for cash of $52

(f) Purchase on credit of $162

(g) Payment of wages in cash of $56

(h) Purchase for cash of $66

(i) Sale on credit of $97

(j) Payment to payables totalling $237

(k) Withdrawal of $100 in cash by the owner

(l) Receipt from receivables totalling $215

(m) Receipt of a loan of $1,000 from the bank.

Required

For each of these transactions indicate which ledger account would be debited and which would be credited in the table given below, then prepare the trial balance for the business