Write up the T-accounts in the Ledger of John Doe to record the following transactions.

NB! Leave five (5) empty line spaces between each T-A/c, after the last entry (for balancing-off).

2018 Jan 2 Started firm with $6,500 Cash and $8,500 in the bank account. Jan 3 Purchase goods on credit from: B. Fray $4,200; V.Blue $4,600; R. Hill $2,900. Jan 6 Paid insurance by cheque $1,500. Jan 8 Returned goods to R. Hill $900 Jan 10 Cash Sales $11,700. Jan 12 Purchased Machinery on credit from L. Wray $ 13,500. Jan 13 Owner withdrew $3,500 cash for his sons school fee. Jan 15 Sold goods on credit to: A. Green $3,700; S. Jew $1,900, CP Ltd $5,200. Jan 17 Made payments to: V. Blue $2,600 cash; R. Hill $2,000 cheque Jan 22 Paid Electricity for $3,450 cash. Jan 24 Goods Returned to us: A. Green $1,000; CP Ltd $700. Jan 28 Received payment from: S. Jew $1,900 cash; CP Ltd. - $1,500 cheque. Jan 30 Paid rent for $2,750 cheque.