You are to enter up the necessary accounts for the month of May from the following infor mation relating to a small printing firm. Then balance off the accounts and extract a trial balance as at 31 May 20X6.
20X6 May
1 Started in business with capital in cash of £800 and £2,200 in the bank.
2 Bought goods on credit from the following persons: J Ward £610; P Green £214; M Taylor £174; S Gemmill £345, P Tone £542.
4 Sold goods on credit to: J Sharpe £340; G Boycott £720; F Titmus £1,152.
6 Paid rent by cash £180.
9 J Sharpe paid us his account by cheque, £340
10 F Titmus paid us £1,000 by cheque.
12 We paid the following by cheque: M Taylor £174 J Ward £610.
15 Paid carriage by cash £38.
18 Bought goods on credit from P Green £291; S Gemmill £940.
21 Sold goods on credit to G Boycott £810.
31. Paid rent by cheque £230,
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