Question

The accounts of Maneno Traders showed the following balances  as at 31st December 20-2. Required: Balance off the accounts and extract a trial balance 

Dr                      Land and Buildings Account                     Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 12	Bal b/d		150,000

Dr                            Motor Cars Account                              Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 1	Balnace b/d	142,000

Dr                             Cash Account                                Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 1 Jan 3 Jan 6	Bal b/d Sales Debtors		30,000 5,000 3,000	Jan 1 Jan 2	Purchases Creditors		10,000 2,500

Dr                         Credit Account                                  Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 2	Cash		2,500	Jan 1	Bal b/d		4,000

Dr                              Capital                                    Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
				Jan 1	Bal b/d		311,000

Dr                        Sales Account                                 Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
				Jan 3	Cash		5,000

Answer 1

Dr                      Land and Buildings Account                     Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 1	Balance	b/d	150,000	Jan 6	Balance	c/d	150,000

Dr                            Motor Cars Account                              Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 1	Balaace b/d	b/d	142,000	Jan 6	Balance	c/d	142,000

Dr                             Cash Account                                Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 1 Jan 3 Jan 6	Bal b/d Sales Debtors		30,000 5,000 3,000	Jan 1 Jan 2 Jan 6	Purchases Creditors Balance	c/d	10,000 2,500 25,500

Dr                         Credit Account                                  Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 2 Jan 6	Cash Balance	c/d	2,500 1,500	Jan 1	Bal b/d		4,000

Dr                              Capital                                    Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 6	Balance	c/d	311,000	Jan 1	Bal b/d		311,000

Dr                        Sales Account                                 Cr
Date	Particulars	Folio	Amount	Date	Particulars	Folio	Amount
Jan 6	Balance	c/d	5,000	Jan 3	Cash		5,000