The following transactions were taken from the books of Adam Jacobs for the month of September 2021:

2021
September 1`	Started business with $101 800 in the bank
September 2	Took $25 000 out of the bank and put it into the cash till
September 3	Paid rent by cheque $5 000
September 4	Goods bought on credit from S. Harris $2 900, D. Manning $4 120,
September 6	Goods sold on credit to J. Williams $2 240 and T. Collins $3 280
September 7	Bought goods on credit from W Thomas $1 920 and R. Francis $1 320
September 8	Paid for motor expenses in cash $940
September 9	Sold goods on credit to F. Smith $4 160 and C. Brown $1 820
September 10	Cash drawings by Adam Jacobs (proprietor) $3 000
September 11	Goods returned to Adam Jacobs by: J. Williams $640
September 14	Bought motor vehicle on credit from McKay Motors for $5 500
September 16	The following paid Adam Jacobs their accounts by cheque: T. Collins and C. Brown
September 18	Goods returned to Adam Jacobs by: F. Smith $960
September 24	The following accounts were settled by Adam Jacobs by cheque: S. Harris and R. Francis
September 25	Goods returned by Adam Jacobs to D. Manning $500
September 27	Salaries paid by cheque $9 600
September 29	Paid electricity by cash $2 640
September 30	Paid McKay Motors a cheque for $5 500

You are required to prepare the following:

Books of Original Entry:

Purchases Journal

Sales Journal

Sales Return Journal/Return Inwards Journal

Purchases Return Journal/Return Outwards Journal

General Journal

Cash Book

(Total 15 marks)

Ledger Accounts :

Purchases Ledger

Sales ledger

General Ledger (Total 37 marks )