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