Example 3

E Williams
2008 $ 2008 $
Aug 21 Bank 100 Aug 2 Purchases 248
18 Purchases 116

K Patterson
2008 $ 2008 $
Aug 14 Return Outwards 20 Aug 8 Purchases 620
28 Bank 600 15 Purchases 200

WE now add up the totals & find the balance

E Williams
2008 $ 2008 $
Aug 21 Bank 100 Aug 2 Purchases 248
31 Balance c/d 264 18 Purchases 116
364 364
Sep 1 Balance b/d 264

K Patterson
2008 $ 2008 $
Aug 14 Return Outwards 20 Aug 8 Purchases 620
28 Bank 600 15 Purchases 200
31 Balance c/d 200
820 820
Sep 1 Balance b/d 200

The accounts of E Williams & K Patterson have credit balances.