Enter the following items in the appropriate debtors' accounts (i.e. your customers' accounts) only; do not write up other accounts. Then balance-off each of these personal accounts at the end of the month.

May 1 Sales on time to B. Flyn \(£ 810\); F. Lane \(£ 1,100\); T. Fey \(£ 413\).

4 Sales on time to F. Start \(£ 480\); B. Flyn \(£ 134\).

10 Returns inwards from B. Flyn \(£ 124 ;\) T. Fey \(£ 62\).

18 F. Lane paid us by cheque \(£ 1,100\).

20 T. Fey paid us \(£ 351\) by cheque.

24 B. Flyn paid us \(£ 440\) by cash.

31 Sales on time to F. Start \(£ 240\).