The followng balances were extracted from the books of account of Baraka's business as at 1 July, 2011. Maisha Bora (creditor) Tabora (Debtor) Cash in hand Cash at bank Capital Ksh 45,000 34,000 50,000 75,000 114,000 The following transactions took place during the month: July 1 5 Bought goods on credit from Maisha Bora Ksh 65,000; Paid for electricity Ksh 6,000 by cheque; 7 10 13 13 Sold goods on credit Ksh 47,000 to Tabora; Withdrew Ksh 20,000 from the bank for business use; Baraka deposited Ksh 100,000 into the business bank account from her private savings; 15 Returned goods to Maisha Bora Ksh 7,000; 20 Tabora returned goods to Baraka Ksh 5,000; 25 Received Ksh 40,000 from Tabora by cheque; 222222 28 29 30 31 Withdrew Ksh 35,000 from the bank for personal use; Paid Ksh 50,000 to Maisha Bora by cheque; Received rent Ksh 25,000 by cheque; Sold goods in cash Ksh 15,000; Deposited Ksh 35,000 of the cash into the business bank account. Post the transactions to the ledger accounts; (i) (ii) Balance off the accounts as at 31 July, 2011.