Marlon Smikle started his business on January 1 2015 with cash in hand of $200,000. You should enter the following transactions in his accounts and extract the Trial Balance.

January 2 Bought goods on time from B. Hinds $3000

3 Bought goods on time from G. Smart 2000

5 Sold goods for cash $ 2000

6 Return goods to B. Hinds $400

8 Bought goods on time from G Smart $1500

10 Sold goods on time to P Thompson $2500

12 Sold goods for cash $1200

18 Took $30,000 of the cash and paid into the bank

21 Bought equipment by cheque $4000

22 Sold goods on time to H. Buchan $1300

23 P Thompson returned goods to us $400

24 Bought motor Vehicle $10,000 by cheque

25 H Buchan returned goods to us $300

28 Marlon returned goods to G Smart $200

29 We paid by cheque to B. Hinds $2600

31 Bought Machinery on time from A Brown $4500