Mr Stephens, trading as Clean View, operates a window-cleaning business with the financial year ending on 28 February. The following balances were brought forward on 1 February 2007: Advertising expense account Bank balance Capital account Cleaning liquid (stock account) Creditors Debtors Drawings Equipment Fees received Motor vehicles Petrol expense account Rags (stock account) Salaries and wages expense account 200 13 500 27 400 9 500 1 500 4 000 21 000 2 700 69 000 15 000 2 900 1 800 27 300 The following transactions took place during February: Feb. Received R3 100 from debtors. Bought a ladder for R120 on account from Climbers Limited. Rendered window-cleaning services on account to a client for R2 300. Purchased cleaning rags and paid R80 cash. Rendered window-cleaning services amounting to R1 700 for cash. Paid workers' salaries of R2 300. Paid R130 cash for advertising in local newspaper. Paid R450 cash for repairs to vehicle. Paid cash for cleaning liquid amounting to R800. Paid casual workers R250. Paid garage R400 for petrol used during the month. Paid creditors R500 on account. Rendered window-cleaning services to customers on account for R1 900. Mr Stephens drew R1 000 cash from the business bank account for personal use. All the cleaning rags purchased were used by 28 February 2007. (Value of cleaning liquid on hand at 28 February 2007 is estimated to be R950.) Required (a) Open ledger accounts and record the opening balances. (b) Record the above entries in the general journal. Narrations are required. Post the journal entries to the ledger accounts. (c) 1) Balance the ledger accounts and take out a trial balance