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U. Wait owns an estate agency. The trial balance of her undertaking at 31 August 2006 was as follows: TRIAL BALANCE AT 31 AUGUST 2006 81 000 7 395 8 100 Fixed property Office equipment Motor vehicle Stationery stock Cash at bank Capital: U Wait Bond over fixed property 435 3 570 40 500 60 000 R100 500 R100 500 U. Wait entered into the following transactions during September 2006: Sept.: 03 150 4500 2 500 150 450 Purchases: stationery to the value of office equipment on credit from Office Furnishers for Sold a house and collected commission on the deal Settled the amount owing to Office Furnishers Sent a cheque for advertisements to the local newspaper Purchased a new typewriter from Office Furnishers on credit U. Wait took the old office typewriter home for her husband to use. The typewriter had a book value at 31 August 2006 of Sold a house and collected commission on the deal Debited J. Stols with commission for services rendered on his behalf U. Wait withdrew for her own use J. Stols settled the amount owing by him Paid office salaries Purchased a second-hand motor vehicle with a cheque The existing vehicle was traded in at book value and the balance owing was settled in cash. Paid the telephone account 150 1 800 200 600 500 10 000 30 70 Required (a) Open ledger accounts and enter the opening balances. (b) Prepare journal entries, with narrations, to record the above transactions. Cash transactions must also be journalised. (c) Post from the journal to the general ledger accounts. (d) Prepare a trial balance at 30 September 2006