Enter the following transactions in the appropriate accounts:

Aug 1 Started in business with \(£ 7,400\) cash.

2 Paid \(£ 7,000\) of the opening cash into the bank.

4 Bought goods on time \(£ 410\) from J. Watson.

5 Bought a van by cheque \(£ 4,920\).

7 Bought goods for cash \(£ 362\).

10 Sold goods on time \(\mathrm{f} 218\) to L. Less.

12 Returned goods to J. Watson \(£ 42\).

19 Sold goods for cash \(£ 54\).

22 Bought fixtures on time from Firelighters Ltd \(£ 820\).

24 F. Holmes lent us \(£ 1,500\), paying us the money by cheque.

29 We paid J. Watson his account by cheque \(£ 368\).

31 We paid Firelighters Ltd by cheque \(£ 820\).