Enter the following transactions in the accounts of L. Linda:

July 1 Started in business with \(£ 20,000\) in the bank.

2 D. Rupert lent us \(£ 5,000\) in cash.

3 Bought goods on time from B. Brown \(£ 1,530\) and I. Jess \(£ 4,162\).

4 Sold goods for cash \(£ 1,910\).

6 Took \(£ 200\) of the cash and paid it into the bank.

8 Sold goods on time to H. Rise \(£ 1,530\).

10 Sold goods on time to P. Taylor \(£ 341\).

11 Bought goods on time from B. Brown \(£ 560\).

\(12 \mathrm{H}\). Rise returned goods to us \(£ 65\).

14 Sold goods on time to G. Farm \(£ 535\) and R. Sim \(£ 262\).

15 We returned goods to B. Brown \(£ 94\).

17 Bought van on time from Aberdeen Cars Ltd \(£ 9,100\).

18 Bought office furniture on time from J. Winter Ltd \(£ 1,800\).

19 We returned goods to \(\mathrm{I}\). Jess \(£ 130\).

20 Bought goods for cash \(£ 770\).

24 Goods sold for cash \(£ 110\).

25 Paid money owing to B. Brown by cheque \(£ 1,924\).

26 Goods returned to us by G. Farm \(£ 34\).

27 Returned some of office furniture costing \(£ 180\) to J. Winter Ltd.

28 L. Linda put a further \(£ 2,500\) into the business in the form of cash.

29 Paid Aberdeen Cars Ltd \(£ 9,100\) by cheque.

31 Bought office furniture for cash \(£ 365\).