dr $ CR $
purchase 62000

carriageoutwards 1000

carriageinwards 2000
salesreturns 6000
motor expenses 3800
pruchase returns 4000
sales 108000
inventory at 30/09/06 18000
rates 5000
lighting&heating 1100
salaries and wages 25000
bank overdraft 5000 2800
bad credit
allowance for receivable at 30/09/2006 1100
discounts received 1300
discounts allonwed 1900
accoumulate for motor 5000
freehold property 80000
drawings 18000
captial 140000
fix fitting 16000
motorvans 20000
receivables 12000
payables 8000
acoumulate for ff 8000

268600 286400

debiting and crediting any difference to a suspense account