Enter the following in the personal accounts (i.e. the creditor and debtor accounts) only. Do not write up the other accounts. Balance-off each personal account at the end of the month. After completing this, state which of the balances represent debtors and which represent creditors.

Sept 1 Sales on time to J. Bee \(£ 1,040\); T. Day \(£ 1,260\); J. Soul \(£ 480\).

2 Purchases on time D. Blue \(£ 780\); F. Rise \(£ 1,020\); P. Lee \(£ 560\).

8 Sales on time to T. Day \(£ 340 ;\) L. Hope \(£ 480\).

10 Purchases on time from F. Rise \(£ 92 ; R\). James \(£ 870\).

12 Returns inwards from J. Soul \(£ 25\); T. Day \(£ 190\).

17 We returned goods to F. Rise \(£ 12 ; R\). James \(£ 84\).

20 We paid \(D\). Blue by cheque \(£ 780\).

\(24 \mathrm{~J}\). Bee paid us by cheque \(£ 900\).

26 We paid R. James by cheque \(£ 766\).

\(28 \mathrm{~J}\). Bee paid us by cash \(£ 80\).

30 L. Hope pays us by cheque \(£ 480\).