1.

b)
SALES

2014
Jan 31

Income Statement

1,538.90

2014
Jan 31

Credit Sales
Cash Sales

1538.9

PURCHASES

2014
Jan 31

Credit Purchases

3,236.00

2014
Jan 26

Drawings
31 Income Statement

3236

RETURN INWARDS

2014
Jan 31

Trade Debtors

52

2014
Jan 31

Income Statement

52

RETURN OUTWARDS

2014
Jan 31

Income Statement

240

2014
Jan 31

Trade Creditors

240

WALL SHELVE

2014
Jan 5

Cresent Fine
Furniture

360

2014
Jan 31

Balance c/d

360

CRESENT FINE FURNITURE

2014
Jan 31

Balance c/d

360
360

2014
Jan 5

Wall Shelve

DRAWINGS

2014
Jan 26

Purchases

2014
Jan 31

187

Balance c/d

187

BANK

2014
Jan 31

Total receipts

25,789.28

2014
Jan 31

Total Payment
Balance c/d

25,789.28

CAPITAL

2014
Jan 31

Balance c/d

25,000

2014
Jan 1

Bank

25,000

ZULHAFIZA

2014
Jan 31

Balance c/d

121.90

2014
Jan 3

Bank

121.90

SRI CHANTEK

2014
Jan 4

Sales

681.00

2014
Jan 11

Bank
Discount allowed

681.00

RENTAL

2014
Jan 2

Bank

1,000
1,000

2014
Jan 31

Balance c/d

EQUIPMENT

2014
Jan 7

Bank

121.90

2014
Jan 31

Balance c/d

121.90

ZEST BOUTIQUE

2014
Jan 11

Bank
Discount received

2,044.28
41.72
2,086

2014
Jan 2

Purchases

SALARY - SALESGIRL

2014
Jan 24

Bank

500

2014
Jan 31

Balance c/d

500

SALARY - CLERK

2014
Jan 24

Bank

800

2014
Jan 31

Balance c/d

800

DHIA FABOLOUS ENTERPRISE

2014
Jan 19

Sales

736

2014
Jan 19

Return inwards
31 Balance c/d

736

AISYA BOUTIQUE

2014
Jan 17

Rerurn outwards
31 Balance c/d

240
1,000
1,240

2014
Jan 15

DISCOUNT ALLOWED

Purchases

2014
Jan 11

Debtors

13.62

2014
Jan 31

Income Statement

13.62

DISCOUNT RECEIVED

2014
Jan 31

Income Statement

41.72
41.72

2014
Jan 11

Creditors

1,417
121.9
1,538.9

187
3139
3,326

52
52

240
240

360
360

360
360

187
187

4,466.18
21,323.10
25,789.28

25,000
25,000

121.90
121.90

667.38
13.62
681.00

1,000
1,000

121.90
121.90

2,086
2,086

500
500

800
800

52
684
736

1,240
1,240

13.62
13.62

41.72
41.72