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EXERCISE 2 At 1st January 200X company ALFA had the following balances of chosen accounts: - trade receivables and payables: - Dr receivables - 600 (debtor A 600) -Cr payables - 1,200 (creditor X-700, creditor Y - 500); - goods for resale - 1,500 - materials - 2,000 - bank account - 3,000. Chosen accounting operations in January: 1. Purchased (with deferred payment) from entity A materials worth 600. Materials were taken to the warehouse. 2. Paid (by bank money transfer) payables to counterparty X - 450. 3. Due to detected defects, a.part of purchased goods for resale (of value 500) was returned to supplier X. Company ALFA paid for the whole delivery of these goods in previous month. 4. Purchaser A paid half of the debt (300). Required: 1. Record given accounting operations using general ledger accounts and supplementary led- ger accounts. 2. Reconcile supplementary ledger and general ledger accounts, prepare trial balance sheet of supplementary accounts, and close accounts