The following transactions relate to P$.$ Hewitt for the month of March $2021.$March$1$Started in business with cash P$8,500\mathrm{.}2$Bought goods on credit from W Young P$420\mathrm{.}3$Paid rent by cash P$210\mathrm{.}4$Paid P$6,000$ of the cash of the business into a bank account$\mathrm{.}5$Sold goods on credit to D Unbar P$192\mathrm{.}7$Bought stationery P$25$ paying by cheque$\mathrm{.}11$Cash sales P$81\mathrm{.}14$Goods returned by us to W Young P$54\mathrm{.}17$Sold goods on credit to J Harper P$212\mathrm{.}20$Paid for repairs to the building by cash P$78\mathrm{.}22$D Unbar returned goods to us P$22\mathrm{.}27$Paid W Young by cheque P$366\mathrm{.}28$Cash purchases P$470\mathrm{.}29$Bought a van paying by cheque P$3,850\mathrm{.}30$Paid motor expenses in cash P$62\mathrm{.}31$Bought fixtures P$840$ on credit from B Coal.Required:a$)$ Write up the accounts for the above transactions in the books of P Hewitt.

b$)$ Prepare a trial balance as at $31$ March $2021.$