1. State what books would be necessary to record these transactions, and which of them would be entered in each. 2. Give a copy of the ledger account of W. Barton as it would stand when all these entries are posted into it. 3. Give a similar copy of my account as it would stand in W. Barton's ledger. B. The following is a detailed list of transactions in the order in which they occurred :— 8 Bought of Misa y Bertimati 13 butts ... Sold same to J. Smith at 157. £ s. d. 225 0 0 182 0 0 ... Paid Misa y Bertimati's acc* £182 ... 9 Reed from J. Smith acct duty Paid duty on three butts Sherry for J. 11 Bought of Godson and Co. 12 qr. casks 159 18 0 163 16 0 2 1 0 161 15 0 1855. June 13 Sold to Richard Smith 3 pipes Port at 637. £. S. d. 189 0 0 189 0 0 26 Paid Sandeman and Co. July 1 Bought of Tetley and Son 40 bags of cotton, 13,728, at 4ğd. ... ... Paid wages and petty expenses for June. 6 Accepted a bill drawn by Tetley and Son, 7 Sold T. Singleton 10 bags cotton, 7,368 60 0 0 264 11 0 13 7 5 264 11 0 lbs. at 6d. 184 4 0 ... 10 Sold Parker and Maidstone 12 bags cot- ... 11 Received of T. Singleton on account 13 Received of Jones and Co. 54 2 6 100 0 0 14 Sold Jas. Dunkerley 18 bags cotton, ... 32 8 6 ... 67 17 6 19 Sold John and G. Buckley, 3 bales Surat ... 11 18 11 32 11 5 11 7 3 3 Write down the amounts I owe; and the amounts I am owed; and state what the balance of Cash on hand is on July 22nd. DOUBLE ENTRY. A. The following is a detailed list of transactions in the order in which they occurred :— 11 Bought of Godson and Co. 12 qr. casks 179 14 6 50 0 0 93 5 4 0 2 6 Pale Brandy 312 galls. at 10s. 3d.... 159 18 0 |