Enter the following transactions of an antiques shop in the accounts and extract a trial balance as at 31 March 2017.
2017
March
1 Started in business with £8,000 in the bank.
2 Bought goods on time from: L. Frank £550; G. Byers £540; P. Lee £610.
5 Cash sales £510.
6 Paid wages in cash £110.
7 Sold goods on time to: J. Snow £295; K. Park £360; B. Tyler £640.
9 Bought goods for cash £120.
10 Bought goods on time from: G. Byers £410; P. Lee £1,240.
12 Paid wages in cash £110.
13 Sold goods on time to: K. Park £610; B. Tyler £205.
15 Bought shop fixtures on time from Stop Ltd £740.
17 Paid G. Byers by cheque £700.
18 We returned goods to P. Lee £83.
21 Paid Stop Ltd a cheque for £740.
24 B. Tyler paid us his account by cheque £845.
27 We returned goods to L. Frank £18.
30 G. Prince lent us £1,000 by cash.
31 Bought a van paying by cheque £6,250.