Write up the following transactions in the T-accounts of F. Fernandes and balance your accounts accordingly.

Feb 1 Started in business with 11,000 in the bank and 1,600 cash.

2 Bought goods on time: J. Biggs 830; D. Martin 610; P. Lot 590.

3 Bought goods for cash 370.

4 Paid rent in cash 75.

5 Bought stationery paying by cheque 62.

6 Sold goods on time; D. Twigg 370; B. Hogan 290; K. Fletcher 410.

7 Paid wages in cash 160.

10 We returned goods to D. Martin 195.

11 Paid rent in cash 75.

13 B. Hogan returns goods to us 35.

15 Sold goods on time to: T. Lee 205; F. Sharp 280; G. Rae 426.

16 Paid business rates by cheque 970.

18 Paid insurance in cash 280.

19 Paid rent by cheque 75.

20 Bought van on time from B. Black 6,100.

21 Paid motor expenses in cash 24.

23 Paid wages in cash 170.

24 Received part of amount owing from K. Fletcher by cheque 250.

28 Received refund of business rates 45 by cheque.

28 Paid by cheque: J. Biggs 830; D. Martin 415; B. Black 6,100.