You are to enter up the necessary accounts for the month of October from the following infor- mation relating to a small printing firm. Then balance-off the accounts and extract a trial balance as

at 31 October 2017. 2017 1 Started in business with capital in cash of 3,600 and 8,400 in the bank. October 2 Bought goods on time from: A. Bell 1,220; J. Smith 1,030; T. Hand 348; L.

Smart 690; S. long 1,084 4 Sold goods on time to: P. Hunt 680; A. Dexter 1,440; P. Spin 2,304. 6 Paid rent by cash 820. 9 P. Hunt paid us his account by cheque 680. 10 P. Spin paid us 2,000 by cheque. 12 We paid the following by cheque: T. Hand 348; A. Bell 1,220. 15 Paid carriage in cash 76. 18 Bought goods on time from J. Smith 582; L. Smart 1,880. 21 Sold goods on time to A. Dester 1,620. 31 Paid rent by cheque 980.