You have been as an Accountant by T. Grant and have been provided with a listing of the transactions for the month:

2015
January
1	Started Business with capital in cash of $3400 and $6500 in the bank.
4	Sold goods on credit to: G. Rice $1200; T..Lewis $750; M. Martin $2000
2	Bought goods on credit from the following persons: Blue $870; Grey $9800 and Green $1500
10	G. Rice paid us $800 by Cash
12	We paid the following by cheque: Blue $500; Grey $2400.
14	M.Martin paid us his account by cash $400
17	Paid Electricity bill by cash $1300.
20	Took $800 from the bank for personal use
25	Paid Water bill by cash $700

Required:

a. Record the transactions in the relevant ledgers.

b. Extract a trial balance as at January 31, 2015.