The followng balances were extracted from the books of account of Baraka's business as at 1 July, 2011. The following transactions took place during the month:

July 1 Bought goods on credit from Maisha Bora Ksh 65,000 ;

5 Paid for electricity Ksh 6,000 by cheque;

7 Sold goods on credit Ksh 47,000 to Tabora;

10 Withdrew Ksh 20,000 from the bank for business use;

13 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

; 27 Withdrew Ksh 35,000 from the bank for personal use;

28 Paid Ksh 50,000 to Maisha Bora by cheque;

29 Received rent Ksh 25,000 by cheque;

30 Sold goods in cash Ksh 15,000 ;

31 Deposited Ksh 35,000 of the cash into the business bank account.

(i) Post the transactions to the ledger accounts;

ii) balance off the accounts as at 31 july 2011

iii) prepare trial balance for the same