This is the book of Mr. Lindsay Kidd

Jan 1 started business with $6000 in the bank and $500 cash in hand

Jan 2 bought $2500 goods on credit from Allen. D

Jan 3 credit sales: Leon. F $660; Earl. A $250; Cecil. H $43

Jan 4 goods bought for cash $230

Jan 5 Bought motor van paying by cheque, $2,560

Jan 7 paid motor expenses by cheque, $72

Jan 9 credit sales: Marlon. W, $240; White. K, $260; Lloyd. C, $650

Jan 11 goods bought on credit: Allen. D $240; Terrence. S $62;

Tyrone. S$460

Jan 13 goods returned by us to Allen. D $ 25

Jan 15 paid motor expenses by cash, $50

Jan 19 goods returned to us by Earl. A $110

Jan 20 cash taken for own use (drawings), $ 100

Jan 21 paid the following by cheque: Terrence. S, $62; Tyrone. S, $460

Jan 23 Leon. F paid us in cash $660

Jan 25 Cecil. H paid us by cheque, $43

Jan 26 cash sales, $340

Jan 27 cash taken for own use, $124

Jan 28 goods returned by us to Allen. D $42

Jan 29 paid for postage stamps by cash, $24

Jan 30 credit sales: Earl. A, $143; Mark. W, $67; White. K, $245

Required:

a) Extract a trial balance as at 31 Jan. 2009