John Frier has the following transactions during a six month period to 30 June.

(a) Invests £10,000 in the business on 1 January.

(b) Buys a motor van for £4,000 on 8 February by cheque.

(c) Purchases £8,000 goods on credit from A. Miner on 10 March.

(d) Pays A. Miner £3,000 on 12 April.

(e) Sells £9,000 credit sales to R. Army on 7 May.

(f) Receives £4,500 in cash on 10 June from R. Army.

Required: 

On 30 June prepare John Frier’s:
(i) Ledger accounts (ii) Trial balance after balancing off the accounts. Bring forward revenue and purchases on 30 June, but there is no need to transfer the income statement items.