Record the following details relating to a carpet wholesaler for the month of November and extract a trial balance as at 30 November.

Nov 1 Started in business with \(£ 15,000\) in the bank.

3 Bought goods on time from: J. Small \(£ 290\); F. Brown \(£ 1,200\); R. Charles \(£ 530\); T. Rae \(£ 610\).

5 Cash sales \(£ 610\).

6 Paid rent by cheque \(£ 175\).

7 Paid business rates by cheque \(£ 130\).

11 Sold goods on time to: T. Potts \(£ 85\); J. Field \(£ 48\); T. Gray \(£ 1,640\).

17 Paid wages by cash \(£ 290\).

18 Returned goods to: J. Small \(£ 18 ; R\). Charles \(£ 27\).

19 Bought goods on time from: R. Charles \(£ 110 ;\) T. Rae \(£ 320 ;\) F. Jack \(£ 165\).

20 Goods were returned to us by: J. Field \(£ 6\); T. Potts \(£ 14\).

21 Bought van on time from Turnkey Motors \(£ 4,950\).

23 Paid the following by cheque: J. Small \(£ 272\); F. Brown \(£ 1,200\); T. Rae \(£ 500\).

25 Bought another van, paying by cheque immediately \(£ 6,200\).

26 Received a loan of \(£ 750\) cash from B. Bennet.

28 Received cheques from: T. Potts \(£ 71\); J. Field \(£ 42\).

30 Proprietor brings a further \(£ 900\) into the business, by a payment into the business bank account.