Enter the following transaction in the records and extract a trial balance for the month ended 31 January 2013.               January  1:      Started business with Kshs.6,000in the bank and 5,000 in cash             January  2        Bought goods on credit from Ndung'u Kshs.2,700             January  3:      Bought goods on credit form S. Muigai Kshs.750             January  5:      Bought goods for cash Kshs.540             January  6:      We returned goods to Ndung'u Kshs.120             January  8:      Bought goods on credit from S. Muigai Kshs.570             January 10:     Sold goods on credit to K. Mwaniki Kshs.1,170             January 12:     Sold goods for cash Kshs.630             January 18:     Took Kshs.900 of the cash and paid it to the bank             January 21:     Bought machinery by cheque Kshs.1,650             January 22:     Sold goods on credit to M. Otieno Kshs.660             January 23:     K. Mwaniki returned goods to us Kshs.420             January 25:     M. Otieno returned goods to us Kshs.30             January 28:     We returned goods to S. Muigai Kshs.90             January 29:     We paid Ndung'u by cheque Kshs.2,580             January 31:     Bought machinery on credit from Kinuthia Kshs.810 Required: Ledger accounts to record the above transaction.                                          Trial balance at 31st January 2013

Enter the following transaction in the records and extract a trial balance for the month ended 31 January 2013.

            January  1:      Started business with Kshs.6,000in the bank and 5,000 in cash

            January  2        Bought goods on credit from Ndung'u Kshs.2,700

            January  3:      Bought goods on credit form S. Muigai Kshs.750

            January  5:      Bought goods for cash Kshs.540

            January  6:      We returned goods to Ndung'u Kshs.120

            January  8:      Bought goods on credit from S. Muigai Kshs.570

            January 10:     Sold goods on credit to K. Mwaniki Kshs.1,170

            January 12:     Sold goods for cash Kshs.630

            January 18:     Took Kshs.900 of the cash and paid it to the bank

            January 21:     Bought machinery by cheque Kshs.1,650

            January 22:     Sold goods on credit to M. Otieno Kshs.660

            January 23:     K. Mwaniki returned goods to us Kshs.420

            January 25:     M. Otieno returned goods to us Kshs.30

            January 28:     We returned goods to S. Muigai Kshs.90

            January 29:     We paid Ndung'u by cheque Kshs.2,580

            January 31:     Bought machinery on credit from Kinuthia Kshs.810

Required:

Ledger accounts to record the above transaction.                                         

Trial balance at 31^st January 2013