Enter the following in the appropriate creditors' accounts (i.e. your suppliers' accounts) only. Do not write up the other accounts. Then balance-off each of these personal accounts at the end of the month.

June 1 Purchases on time from J. Wilson \(£ 240\); P. Todd \(£ 390\); J. Fry \(£ 1,620\).

3 Purchases on time from P. Todd \(£ 470 ;\) P. Rake \(£ 290\).

10 We returned goods to J. Fry \(£ 140\); J. Wilson \(£ 65\).

15 Purchases on time from J. Wilson \(£ 210\).

19 We paid P. Rake by cash \(£ 290\).

28 We paid J. Wilson by cash \(£ 300\).

30 We returned goods to P. Todd \(£ 39\).