O Enter the following details of the ledger including a two-column cash book, balance off the accounts and extract a trial balance as at 31st may 2021 i. May 1-Stated the firm with capital cash 25,000 ii. May 2- Brought goods on credit from delis 5400, Mendez Sh 8,700, Gibson 2,500, Book 7,600, Lowe 6,400. May 4- Sold goods on credit to Bailey 4300, Hughes 6,200, Spenser 17,600 May 6- Paid rent by cash Sh 1200 May 9- Bailey paid part of his debts by cheque Sh 4,300 May 10-Spencer paid part of his debts Sh 15,000 ii. iv. V. vi. ii. ii. ix. May 18- Bought goods on credit from Mendez Sh 4,300, Booths Sh 11,000 X. May 21- Sold goods on credit to Hughes Sh 6,700 May 12- The business paid out of their debts by cheques as follows: Gibson, 2,500, Dellis 5,400, May 15- Paid carriage by cash Sh 2,300 xi. May 31- Paid rent by cheque Sh 1,800 EQUIRED: Enter the above transaction in the recurrent ledger account including a two-column cash book and extract a trial balance as at 31st may 2021. (15 marks)