Reference no: EM131385390
Record the following transactions for the month of January of a small finishing retailer, balance-off all the accounts, and then extract a trial balance as at 31 January 2016.
2016
Jan
1 Started in business with £10,500 cash.
2 Put £9,000 of the cash into a bank account.
3 Bought goods for cash £550.
4 Bought goods on time from: T. Dry £800; F. Hood £930; M. Smith £160;
G. Low £510.
5 Bought stationery on time from Buttons Ltd £89.
6 Sold goods on time to: R. long £170; L. Fish £240; M. Singh £326; A. Tom £204.
8 Paid rent by cheque £220.
10 Bought fixtures on time from Chiefs Ltd £610.
11 Paid salaries in cash £790.
14 Returned goods to: F. Hood £30; M. Smith £42.
15 Bought van by cheque £6,500.
16 Received loan from B. Barclay by cheque £2,000.
18 Goods returned to us by; R. Tong £5; M. Singh £20.
21 Cash sales £145.
24 Sold goods on time to: L. Fish £130; A. Tom £410; R. Pleat £158.
26 We paid the following by cheque: F. Hood £900; M. Smith £118.
29 Received cheques from: R. Pleat £158; L. Fish £370.
30 Received a further loan from B. Barclay by cash £500.
30 Received £614 cash from A. Tom.
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