Enter the following transactions in the accounts of L. Linda:

2017 July 

1 Started in business with £20,000 in the bank.
2 D. Rupert lent us £5,000 in cash.
3 Bought goods on time from B. Brown £1,530 and 1. Jess £4,162.
4 Sold goods for cash £1,910.
6 Took £200 of the cash and paid it into the bank.
8 Sold goods on time to H. Rise £1,530.
10 Sold goods on time to P. Taylor £341.
11 Bought goods on time from B. Brown £560.
12 H. Rise returned goods to us £65.
14 Sold goods on time to G. Pate £535 and R. Sim £262.
15 We returned goods to B. Brown £94.

17 Bought van on time from Aberdeen Cars Ltd £9,100.
18 Bought office furniture on time from J. Winter Ltd £1,800.
19 We returned goods to 1. Jess £130.
20 Bought goods for cash £770.
24 Goods sold for cash £110.
25 Paid money owing to B. Brown by cheque £1,924.
26 Goods returned to us by G. Pate £34.
27 Returned some of office furniture costing £180 to J. Winter Ltd.
28 L. Linda put a further £2,500 into the business in the form of cash.
29 Paid Aberdeen Cars Ltd £9,100 by cheque.
31 Bought office furniture for cash £365.