Enter the following transactions, completing the double entry in the books for the month of August 2017:

2017 August

 1 Started in business with £31,000 in the bank and £4,000 in cash.
2 Purchased goods £1,160 on time from A. Cliff.
3 Bought fixtures and fittings £4,600 paying by cheque.
5 Sold goods for cash £600.
6 Bought goods on time £1,300 from S. Bell.
10 Paid rent by cash £800.
12 Bought stationery £180, paying in cash.
18 Goods returned to A. Cliff £164.
21 Received rent of £480 by cheque for sublet of corner space.
23 Sold goods on time to R. Coat for £3,200.
24 Bought a van paying by cheque £16,400.
30 Paid the month's wages by cash £1,220.
31 The proprietor took cash for her own personal use £1,020.