Redraft each of the accounts given in your answer to Review Question 5.2 in three-column style.

2016
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.

Data From Question 5.2

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.