The following transactions were taken from the records of Anthony Reader, an interior designer, for the month ending 31 May 2016. Prepare the general journal entries and the ledger accounts for the below transactions.

May 1 Commenced business with cash at bank of $80 000.

2 Invoiced client for work completed $2 100.

3 Purchased second-hand vehicle for business $20 000 cash.

5 Received cash payment for services rendered $1 320.

7 Paid casual wages $900.

8 Paid rent $100.

9 Sent an invoice to a client $960.

10 Paid electricity $180.

11 Received an invoice from newsagent for stationery $253.

15 Paid rent $1000.

16 Paid casual wages $900.

17 Paid gas and electricity $229.

18 Received fees for services $880.

19 Received fees for services $1200.

21 Sent an invoice to client $350.

23 Paid rent $100 22 Paid invoice received 11 May.

27 Received invoice from Cool Carpets $1 500for new office carpet.

28 Paid phone bill $300.

29 Sent invoice to client $1 400.

31 Won money at the Brisbane Cup and contributed a further $20000 into business