The following are the transactions for the month of October 2022 of Wilde, a small retailer:
Oct 1 Started business with £5,000 cash
Oct 2 Put £4,200 into a bank account
Oct 3 Bought goods for cash £250
Oct 4 Bought goods on credit from C Flanagan £479, F Hutchinson, £890, N Ward, £560 and B
McKee £600
Oct 6 Bought stationery on credit from A Adair £150
Oct 8 Sold goods on credit to S Ruddle £520, D McMichael £45, M Maguire £140 and W
Thompson £690
Oct 11 Bought Motor van on credit £2,000 from Freeburn
Oct 12 Paid rates by cheque £200
Oct 15 Paid salaries in cash £130
Oct 15 Returned goods to F Hutchinson £90, N Ward £60
Oct 16 Bought fixtures by cheque £500
Oct 18 Received loan from F. Earls by cheque £1,000
Oct 21 Goods returned to us by D McMichael £5, W Thompson £90
Oct 22 Cash sales £150
Oct 23 Sold goods on credit to S Ruddle £400, D Mc Michael £500 and W Thompson £890.
Oct 25 We paid the following: C Flanagan £479 and F Hutchinson £800 by cheque
Oct 25 Received cheques from S Ruddle £520 and W Thompson £200
Oct 26 Received a further loan from F Earls £500 by cash
Oct 30 Received £200 cash from W Thompson


(i) Write up the ledger accounts for the month of 31st October 2022.
(ii) Balance off the ledger accounts for Wilde and extract the trial balance as at 31stOctober 2022.