For each of the business transactions listed below, you are to enter in the Workbook:

a the account name; with debit account first b if the account entry is a debit or credit c the chart of account group name; that is CA, NCA, CL, NCL, OE, R, E d if the entry is an increase or decrease to the account balance.

The business transactions are:

– paid for new office desks, chairs, shelves and cupboards

– purchased on credit pens, pencils and paper for use with new office furniture and fittings

– sold old desks and chairs at their book value, receiving the funds immediately.