You are to enter up the necessary accounts for the month of May from the following information relating to a small printing firm. Then balance-off the accounts and extract a trial balance as at 31 May 2013.

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2013 May 1 Started in business with capital in cash of 1,800 and 4,200 in the bank. 2 Bought goods on credit from: J. Ward 610; P. Green 515; M. Taylor 174; S. Gemmill 345; P. Tone 542. 4 6 9 10 Sold goods on credit to: J. Sharpe 340; G. Boycott 720; F. Titmus 1,152. Paid rent by cash 410. J. Sharpe paid us his account by cheque 340. F. Titmus paid us 1,000 by cheque. 12 We paid the following by cheque: M. Taylor 174; J. Ward 610. 15 Paid carriage in cash 38. 18 Bought goods on credit from P. Green 291; S. Gemmill 940. 21 Sold goods on credit to G. Boycott 810. 31 Paid rent by cheque 490.