L. Johnson started business on 1 March 20X0 with capital of £10,000 in a bank current/cheque

account. During March 20X0 he made the following transactions:

1 Mar Paid £5,000 by cheque for a 10-year lease on a shop

2 Mar Bought office equipment by debit card at a cost of £1,400

4 Mar Bought goods costing £630 from E. Lamb on credit

6 Mar Paid postage of £35 by debit card

9 Mar Purchases by cheque: £420

11 Mar Sold goods on credit to G. Lion for £880

13 Mar Drawings by bank transfer: £250

16 Mar Returned goods costing £180 to E. Lamb

18 Mar Sold goods and received a cheque for £540 in payment

20 Mar Paid telephone bill by debit card: £120

22 Mar G. Lion returned goods invoiced at £310

24 Mar Paid gas bill by standing order: £65

26 Mar Sent E. Lamb a credit transfer for £230

28 Mar Received a cheque for £280 from G. Lion

30 Mar Paid electricity bill of £85 by standing order

31 Mar Paid bank charges of £45

You are required to enter the above transactions in the ledger (use T accounts).