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.

2016 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.