Write up the accounts to record the following transactions in the books of M. Donnelly's business. Balance-off the accounts and prepare a trial balance at 30 April.

April 1 Starts his business by investing \(£ 3,500\) of his own money ( \(£ 500\) in cash and \(£ 3,000\) in a business bank account).

5 Bought goods for resale on time for \(£ 475\) from P. Thomas.

6 Bought machinery for \(£ 1,450\), paying by cheque.

7 Paid insurance, \(£ 120\) by debit card.

9 Bought goods for resale on time, \(£ 255\) from M. Wilkinson.

12 Sold goods on time to \(\mathrm{E}\). Grant \(£ 700\).

15 Sold goods for cash, \(£ 300\).

20 Paid the \(£ 475\) due to \(P\). Thomas with a cheque.

22 Returned goods (original cost \(£ 50\) ) to M. Wilkinson.

24 Sold goods on time to E. Williams, \(£ 325\).

25 Paid wages to employee, \(£ 45\) by bank transfer.

27 E. Grant returned goods to M. Donnelly to the value of \(£ 80\).

30 M. Donnelly took business cash for his personal use, \(£ 80\).