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May
1
Start business with
£25,000
in cash
2
Bought goods on credit
£5,400
Abe Books
3
Sold goods on credit
£450
G Grey
7
Part cash payment
£50
10
Cash payment received
£70
21
Bought goods on credit
£4,100
24
Goods returned worth
£80
by G Grey
27
We returned goods worth
£340
30
We settle the bill with
and they give us a discount:
5
%.
31
settles his bill paying in cash; we give a discount:
10
%
Capital
£
£
Cash
£
£
£
£
£
£
Discount Received
£
£
Purchases
May
£
£
Returns In
£
£
Sales
£
£
Returns Out
£
£
Discount Allowed
£
£
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