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1-Aug-13 Started business by investing $20,000 from personal savings into a business' bank account and a car and furniture worth $90,000 and $30,000 respectively. 2-Aug-13 Purchased office furniture from Standards for $3,000 paying by cheque. 4-Aug-13 Purchased goods for resale from Cedric on credit for $1,200. 5-Aug-13 Purchased goods for resale on credit from Dream Roar for $750. 7-Aug-13 Took $3,000 from the bank account for cash use. 8-Aug-13 Cash sales $900. 9-Aug-13 Credit sales to Denni and Manni for $800 and $1,000 respectively. 9-Aug-13 Returned goods to Cedric worth $110. 11-Aug-13 Cash sales $2,000. 11-Aug-13 Purchased goods for resale from Juan Ltd paying by cash $900. 12-Aug-13 Paid fuel expenses $200 by cash. 13-Aug-13 Manni returned goods amounting to $100. 14-Aug-13 Denni paid $350 in cash to his account. 15-Aug-13 Sold goods to G. Sandy for $800 on credit. 16-Aug-13 Purchased goods on credit from Cedric for $900. 18-Aug-13 Paid Dream Roar$500 on their account by cheque. 20-Aug-13 Manni paid $600 on her account by cash. 21-Aug-13 Took cash of $1,000 for personal use. 22-Aug-13 Paid Cedric $1,000 on their account by cheque. 25-Aug-13 Paid electricity expenses of $190 by cash. 26-Aug-13 Paid water expenses of $160 by cash. 27-Aug-13 Paid telephone expenses $200 by cash. 28-Aug-13 Received cash of $500 from G. Sandy 29-Aug-13 Cash Sales of $1,200. Required: a)Record the transactions in the relevant journals b)Post to respective ledger and sub-ledger accounts c)Balance off ledger accounts and extract a Trial Balance
what is meaning by parallel accounts
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