The following list of transactions for Len Hanson occurred during the month of April 2014: April

01 Started business with $7 800 in the bank.

05 Bought on credit from Yazmin Company, goods with a total list price of $1 800.

06 Sold goods valued at $290 to Jon, who paid $120 by cheque, with the balance to be paid later.

10 Len Hanson took $60 worth of goods from the business to give to his friend as a birthday gift.

15 Purchased equipment on credit from Equipo Company, $3 500.

16 Returned goods to Yazmin Company with a list price of $160.

20 Returned $250 worth of equipment to Equipo Company.

25 Settled the account with Yazmin Company by cheque.

28 Settled the account with Equipo Company by cheque

(a) From 01 April 2014, analyze and record EACH of the transactions above in appropriate accounts in the General Ledger provided (Round off all figures to the nearest whole number and balance accounts as well.)

b. Extract a Trial Balance for Len Hanson at 30 April 2014