Enter the following transactions of an antiques shop in the accounts and extract a trial balance as at 31 March 2013.

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2013 March 1 Started in business with 8,000 in the bank. 2 5 Bought goods on credit from: L. Frank 550; G. Byers 540; P. Lee 610. Cash sales 510. 6 Paid wages in cash 110. 7 Sold goods on credit to: J. Snow 295; K. Park 360; B. Tyler 640. 9 Bought goods for cash 120. 10 Bought goods on credit from: G. Byers 410; P. Lee 1,240. 12 Paid wages in cash 110. 13 Sold goods on credit to: K. Park 610; B. Tyler 205. 15 Bought shop fixtures on credit from Stop Ltd 740. 17 Paid G. Byers by cheque 700. 18 We returned goods to P. Lee 83. 21 Paid Stop Ltd a cheque for 740. 24 B. Tyler paid us his account by cheque 845. 27 We returned goods to L. Frank 18. 30 G. Prince lent us 1,000 by cash. 31 Bought a van paying by cheque 6,250.