Enter the following transactions in T-accounts:

May 1 Started in business with \(£ 18,000\) in the bank.

2 Bought goods on time from B. Hind \(£ 1,455\)

3 Bought goods on time from G. Smart \(£ 472\).

5 Sold goods for cash \(£ 210\).

6 We returned goods to B. Hind \(£ 82\).

8 Bought goods on time from G. Smart \(£ 370\).

10 Sold goods on time to P. Syme \(£ 483\).

12 Sold goods for cash \(£ 305\).

18 Took \(£ 250\) of the cash and paid it into the bank.

21 Bought a printer by cheque \(£ 620\).

22 Sold goods on time to H. Buchan \(£ 394\).

23 P. Syme returned goods to us \(£ 160\).

25 H. Buchan returned goods to us \(£ 18\).

28 We returned goods to G. Smart \(£ 47\).

29 We paid \(B\). Hind by cheque \(£ 1,373\).

31 Bought machinery on time from A. Cobb \(£ 419\).