Reference no: EM131385399
Enter the following in the personal accounts (i.e. the creditor and debtor accounts) only. Do not write up the other accounts. Balance-off each personal account at the end of the month. After completing this, state which of the balances represent debtors and which represent creditors.
2016
September
1 Sales on time to J. Bee £1,040; T. Day £1,260; J. Soul £480.
2 Purchases on time D. Blue £780; F. Rise £1,020; P. Lee £560.
8 Sales on time to T. Day £340; L. Hope £480.
10 Purchases on time from F. Rise £92; R. James £870.
12 Returns inwards from J. Soul £25; T. Day £190.
17 We returned goods to F. Rise £12; R. James £84.
20 We paid D. Blue by cheque £780.
24 J. Bee paid us by cheque £900.
26 We paid R. James by cheque £766.
28 J. Bee paid us by cash £80.
30 L. Hope pays us by cheque £480.
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