You are to enter up the ledgers for the month of May from the following details, and then balance off the accounts and extract a trial balance as at May 31, 2019 May 1 -Started business with capital in cash $25,000

May 2- Bought goods on credit from the following persons: D. Ellis $5,400; Mendez $8,700; K. Gibson $2,500; D. Booth $7,600; L. Lowe $6,400.

May 4 -Sold goods on credit to: C. Bailey $4,300; B Huges $6,200; H Spencer $17,600

May 6- Paid rent by cash $1,200

May 9 -Bailey paid us his account by cheque $4,300

May 10 -H Spencer paid us $15,000 by cheque

May 12- We paid the following by cheque: K Gibson $2,500; D Ellis $5,400;

May 15 -Paid carriage by cash $2,300

May 18 -Bought goods on credit from C. Mendez $4,300; D Booth $11,000

May 21 -Sold goods on credit to B Hughes $6,700

May 31 -Paid rent by cheque $1,800 ​