Brian started in business on 1 January 2012. The following is a list of his transactions for his first month of trading:
1.1.12 Opened a business bank account with ?L25,000 obtained from private resources.
2.1.12 Paid one month’s rent of ?L2000 by cheque.
3.1.12 Bought goods costing ?L5000 on credit from Linda.
4.1.12 Purchased motor car from Savoy Motors for ?L4000 on credit.
5.1.12 Purchased goods costing ?L3000 on credit from Sydney.
10.1.12 Cash sales of ?L6000.
15.1.12 More goods costing ?L10 000 purchased from Linda on credit.
20.1.12 Sold goods on credit to Ann for ?L8000.
22.1.12 Returned ?L2000 of goods to Linda.
23.1.12 Paid ?L6000 in cash into the bank.
24.1.12 Ann returned ?L1000 of goods.
25.1.12 Withdrew ?L500 in cash from the bank to open a petty cash account.
26.1.12 Cheque received from Ann for ?L5500; Ann also claimed a cash discount of ?L500.
28.1.12 Office expenses of ?L250 paid out of petty cash.
29.1.12 Sent a cheque to Savoy Motors for ?L4000.
30.1.12 Cheques sent to Linda and Sydney for ?L8000 and ?L2000, respectively. Cash discounts were also claimed from Linda and Sydney of ?L700 and ?L100, respectively.
31.1.12 Paid by cheque another month’s rent of ?L2000.
31.1.12 Brian introduced ?L5000 additional capital into the business by cheque.

Required:
(a) Enter the above transactions in Brian’s ledger accounts for January 2012, balance off the accounts and bring down the balances as at 1 February 2012.
(b) Compile a trial balance as at 31 January 2012.