XYZ commenced business as a market gardener on 1 March. Record the following transactions in the ledger accounts:

1 Mar. Paid $70 rent for land for the month of March, from his own funds. 4 Mar. Bought equipment on credit for $400 from JK Ltd. 8 Mar. Bought plants for $2,000, paying from his own funds. 10 Mar. Received $100 cash for a talk to the local horticultural society.

12 Mar. Sold plants for $1,200 being paid by cheque. He opened a business bank account with this amount.

15 Mar. Paid wages of $50 in cash. 18 Mar. Bought plants for $800 on credit from BH Horticultural Ltd. 20 Mar. Sold Plants for $500 on Credit to PB. 23 Mar. Paid $100 local business tax by cheque. 28 Mar. Paid wages of $20 in cash. 31 Mar. Sold plants for $240, being paid in cash.

Required: Calculate the balance on each account at 31 March by completing the ledger accounts.