15Sales 50 29 Cash 120
\multirow[t]{2}{*}{29}\multirow[t]{2}{*}{Bank} \multirow{2}{*}{} 120 490 30 Wages \multirow{2}{*}{} 518
922 11,795 30 Balance c/d 219
Oct 1Balance b/d 219 11,398 922 11,795
Dr - Received
Cr - Paid
May 1: Started in business with capital in cash 1,000
May 2: Paid rent by cash 230
May 3: G. Broad lent us 2,000, paid by cheque
May 4: We paid J. Fine by cheque 860
May 5: Cash sales 190
May 7: F. Love paid us by cheque 34
May 9: We paid A. Moore in cash 92
May 11: Cash sales paid directly into the bank 151
May 15: P. Hood paid us in cash 96
May 17: We took 100 out of the cash till and paid it into the bank account
15 | Sales | 50 | 29 | Cash | 120 | |||
\multirow[t]{2}{*}{29} | \multirow[t]{2}{*}{Bank} | \multirow{2}{*}{} | 120 | 490 | 30 | Wages | \multirow{2}{*}{} | 518 |
| 922 | 11,795 | 30 | Balance c/d | 219 | ||||
Oct 1 | Balance | b/d | 219 | 11,398 | 922 | 11,795 | ||