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The following transactions are to be entered up in the books for June, and accounts balanced off and a trial balance extracted as at 31

  1. The following transactions are to be entered up in the books for June, and accounts balanced off and a trial balance extracted as at 31 October 2010.

2010
October 1 Started business with 5,000 deposited in bank
October 4 Purchased delivery van for 1,800 paying by cheque
October 5 Bought office equipment on credit from Eves Ltd for 800
October 8 Paid for advertising 54 cheque
October 11 Withdrew 300 cash from bank
October 14 Bought inventory on credit from: S Gabriel 56 and S Phipps 76
October 16 Returned inventory to Gabriel worth 10
October 19 Sold goods on credit to: S Suckling 113 and C Dimmock 89
October 21 Paid for stationery 23 cash
October 22 Withdrew 275 from bank for personal use
October 25 Paid rent 270 paying by cheque
October 26 Goods retuned by Suckling worth 27
October 29 Sales made on credit to J Rudling for 96
October 30 Commission received by firm: 29 cash

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