The following list of transactions for A.

Darshanieoccurred during the month of

April 2014:
April  1st
Started business with $7 800 in the bank.
April 5th       
Bought on credit from K.Smiley, goods with a total list price of $800 less 10%
trade discount.  A cash discount of 3% is available, if accounts are settled within
30 days.
April 6th
Sold goods valued at $290 to Jon, who paid $120 by cheque, with the balance to be
paid later.
April 10th
A.Darshanie took $60 worth of goods from the business to give to his friend as a
birthday gift.
April 15th       
Purchased equipment on credit from G. Hardy, $3,500.
April 16th
Returned goods to K.Smiley with a list price of $160.
April 20th
Returned $250 worth of equipment to G. Hardy.
April 25th
Settled the account with K.Smiley by cheque.
April 28th
Settled the account with G. Hardy by cheque, and was allowed $50 off for early
payment.
credit capital 7800    
debit bank 7800
debit purchase 1620
credit yazmin 1620
credit sales 290
debit jon 290
credit jon 120 
debit bank 120 
credit purchases 60
debit drawnings 60
credit G. Hardy 3500
debit equipment 3500
debit K.Smiley 144
credit return outwards 144
`credit equipment 250
debit G. Hardy 250
debit K.Smiley 1539
credit bank 1539
credit discount recieved 81 
debit K.Smiley 81
credit bank 3200
debit G. Hardy 3200
debit discount recieved 50

Shemaiah Brackin November 14, 2018

debit K.Smiley 1539
credit bank 1539
credit discount recieved 81 
debit K.Smiley 81