jennifer Haslam is sole trader. The following transactions reflects the activities that took place in the month of May 2021.

May 01 Started business with $80,000 in the bank

May 02 Paid cheque for goods received from supplier J. Lee $6,100 May 05 Sold goods for cash $15,100

May 06 Paid salary by cash to Receptionist for $1,100 May 07 Sold goods for cash B. Tomlin $11,400 May 08 Bought goods paying by cash $1,200 May 10 Bought goods on account from S. Grant $4,100 May 12 Paid salary in cash $900 to the Office Attendant May 13 Sold goods for cash to K. Parker $6,100 May 15 Paid Insurance by cheque $7,400 May 17 Paid Electricity by cash $3,000 May 21 Bought a car from ATL on account $15,400 May 30 Paid ATL for car via bank $10,000