-a guy called G Frings starts a business with $10500 cash.
-he put 9000 of the cash into the $bank.
-bought goods for cash $550
-bought good on credit from the following-T Dry $800;F Hood $930;M Smith $160;G Low $510.
-bought stationery on credit from buttons ltd $89.
-sold goods on credit to the following-R Tong $170;L Fish $240;M Singh $326;A Tom $204.
-paid rent by cheque $220.
-bought office fixtures on credit from chiefs ltd. $610.
-paid salaries in cash $790.
-returned goods to F Hood $30;M Smith $42.
-bought van by cheque $ 6500.
-received loan from B barclay by cheque $2000.
-Goods returned to us by are Tong $5;M Singh $20.
-cash sales $145.
-sold goods on credit toL Fish $130;A Tom $410;R Pleat $158.
-we paid the following by cheque : F Hood $900;M Smith $118.
-received cheques from are Pleat #158;L Fish $370.
Received a further loan from B Barclay by Cah $500.
-received $614 cash from A Tom.

First you need to do journal entries for your transactions, then post the transactions to your T accounts, and finally do your trial balance.