PROBLEM $1$: PREPARING A TRIAL BALANCE

The following list of accounts was taken from the general ledger of Bassett Corporation on December $31,2018.$ The bookkeeper thought it would be helpful if the accounts were arranged in alphabetical order.

Each account contains the balance that is normal for that type of account; for example, Cash normally has a debit balance.

$\backslash$table$[[,$Figures in thou$],[$Accounts Payable,$8,650],[$Accounts Receivable,$5,325],[$Automobiles$,9,200],[$Buildings$,150,000],[$Capital Stock,$100,000],[$Cash$,11,500],[$Commissions Expense,$2,600],[$Commissions Revenue,$12,750],[$Dividends$,2,000],[$Equipment$,85,000],[$Heat$,$ Light, and Water Expense,$1,400],[$Income Tax Expense,$1,700],[$Income Taxes Payable,$2,500],[$Interest Revenue,$1,300],[$Land$,50,000],[$Notes Payable,$],[$Office Salaries Expense,$6,000],[$Office Supplies,$500],[$Retained Earnings,$110,025]]$

The following transactions took place during the year $2019$

$\frac{1}{1}$ Cash purchases $300,000$ frs

$03/2$ The proprietor brought in money to settle all the debentures

$\frac{5}{3}$ Money collected from cash sales put into the bank $4,000,000$ frs

$12/4$ Sold goods to Neha. $5,000,000$frs costing Rs$.2,000,000.$frs

$29/5$ Bank charges $700,000$frs

$02/6$ Payments made for:

Rent $-1,000,000$ frs $(2$ months$)$

Salary $-2,000,000$ frs

$15/06$ Wages paid $500\mathrm{.}000$ frs

$11/07$ A cheque received from Sajeev given to bank for collection. $4,500,000$ frs

$26/07$ Bank has intimated the dishonour of cheques of $4,500,000frs$

$02/8$ Paid rent for one year

$04/9$ Purchased a computer worth $6,000,000$ frs

$12/10$ Cash Sales Rs$.2,000,000$ frs Costing Rs$.1,000,000.$

$24/11$ Purchases of computers on credit from Alcom ltd $2\mathrm{.}500\mathrm{.}000$ frs

Required

Record the transactions of $2019$ in their respective accounts and close the accounts

Prepare a trail a balance as at $31$ December $2019(4$ Column$)$

Bonus Question: What's the full name of you lecturer