Double Entry Bookkeeping

Horyal Company has the following transactions for her company in June:

1 June Invests £12,000 in her business bank account.
3 June Purchases £3,000 of goods on credit from S. James.
£3,500 of goods on credit from A. John.
£4,500 goods for cash from R. Darbi.
4 June Sells £6,000 goods on credit to R. Malay.
£4,500 goods on credit to R. Dareere.
£3,500 goods for cash to R. Kulel.
8 June R.Malay returns £1,500 goods unpaid.
9 June Horyaal Company sends R. Malay’s £1,500 goods (that she had originally purchased from
S. James for £1,000) back unpaid.
10 June Purchases another £1,300 of goods on credit from S. James.
11 June R. Kulel buys on credit £2,000 of goods from Horyaal Company.
15 June Horyaal Company receives bank interest of £25.
20 June Horyaal Company pays S. James the amount owing.
20 June Horyaal Company pays A. John £3,000.
21 June Horyaal Company receives £3,000 from R. Malay.
21 June Horyaal Company receives £2,000 from R. Dareere.
30 June R. Qaado pays by cheque wages £1,000, rent £750, electricity £100, and t telephone £125.

Required:
Prepare Horyaal Company’s

(i) Ledger accounts
(ii) Trial balance after balancing off the accounts.

There is no need to transfer the trading and profit and loss account items.