Write up the following transactions in the T-accounts of F. Fernandes:

Feb 1 Started in business with \(£ 11,000\) in the bank and \(£ 1,600\) cash.

2 Bought goods on time: J. Biggs \(£ 830\); D. Martin \(£ 610\); P. Lot \(£ 590\).

3 Bought goods for cash \(£ 370\).

4 Paid rent in cash \(£ 75\).

5 Bought stationery paying by cheque \(£ 62\).

6 Sold goods on time: D. Twigg \(£ 370 ;\) B. Hogan \(£ 290 ;\) K. Fletcher \(£ 410\).

7 Paid wages in cash \(£ 160\).

10 Returned goods to D. Martin \(£ 195\).

11 Paid rent in cash \(£ 75\).

13 B. Hogan returns goods to us \(£ 35\).

15 Sold goods on time to: T. Lee \(£ 205 ;\) F. Sharp \(£ 280\); G. Rae \(£ 426\).

16 Paid business rates by cheque \(£ 970\).

18 Paid insurance in cash \(£ 280\).

19 Paid rent by cheque \(£ 75\).

20 Bought van on time from B. Black \(£ 6,100\).

21 Paid motor expenses in cash \(£ 24\).

23 Paid wages in cash \(£ 170\).

24 Received part of amount owing from K. Fletcher by cheque \(£ 250\).

28 Received refund of business rates \(£ 45\) by cheque.

28 Paid by cheque: J. Biggs \(£ 830\); D. Martin \(£ 415\); B. Black \(£ 6,100\).