Etienne Martin, the owner of the Family Shoe Store, has hired you as the bookkeeper. (a) Set up ledger accounts in the order stated below. The Bank account will require two ledger sheets; all others...

General Journal
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        DATE        ACCOUNT TITLE    NO.    REF.    DEBIT    CREDIT
    1    1-May        Bank            $35,000.00                            Bank
    2            Capital - E. Martin                $35,000.00                        Accounts Receivable
                For the capital invested by E.Martin on May 1st                                        Lobato - Delivery Truck
    3    3-May        Stores Fixtures            $16,500.00                            Store Fixtures
    4            Bank - O-Conner & Day - Cheque No 1                $16,500.00                        Accounts Payable
                For purchase of Fixtures from O'Conner - paid by cheque                                        Stationery
    5    3-May        General Expense - Wrapping Materials            $145.00                            Capital - E. Martin
    6            Bank - Business Warehouse - Cheque No 2                $145.00                        Sales
                For purchase of Wrapping Materials - Paid by cheque                                         Purchases
    7    4-May        Office Supplies            $186.70                            General Expenses
    8            A/P - Royal Stationeries                $186.70                        Rent Expenses
                For purchase of office Supplies wide Invoice #223 - Net 30 days                                        Suppliers Expenses
    9    4-May        Delivery Truck            $12,000.00
    10            A/P - Canada Auto Sales                $12,000.00
                For purchase of Delivery Truck wide Invoice #773 - Net 30 days
    11    5-May        Purchases            $2,450.00
    12            A/P - Dominion Shoe Company                $2,450.00
                For purchase of Merchandise from Dominion Shoe Company wide Invoice #523 - Net 10 days
    13    7-May        Rent Expenses            $1,600.00
    14            Bank - Pelletier Properties - Bank - Cheque No 3                $1,600.00
                For Rent paid for the month of May - Paid by cheque
    15    9-May        A / R - WA Crow            $69.95
    16            Sale of Shoes - Credit                $69.95
                For Sales of shoes on account - Net credit 15 days
    17    10-May        Bank             $924.75
    18            Sale of Shoes - Cash                $924.75
                For Sales of shoes on Cash
    15    9-May        A / R - WA Crow            $47.65
    16            A / R - R.G. Dragovic            $63.50
    17            A / R - W.F. Lobato            $40.00
    18            Sale of Shoes - On Credit                $151.15
                For Sales of shoes on account - wide invoice no's 2, 3 & 4 - Net credit 15 days
    19    13-May        Purchases - Credit            $1,500.00
    20            A/P - Dominion Shoe Company                $1,500.00
                For purchase of Merchandise from Dominion Shoe Company wide Invoice #587 - Net 30 days
    21    15-May        A/P - Dominion Shoe Company            $2,450.00
    22            Bank - Dominion Shoe Co - Bank - Cheque No 4                $2,450.00
                For the payment of purchases on account - wide cheque no 4
    23    16-May        Bank             $1,027.50
    24            Sale of Shoes - Cash                $1,027.50
                For Sales of shoes on Cash
    25    17-May        A / R - WA Crow            $39.98
    26            A / R - R.G. Dragovic            $42.40
    27            A / R - W.F. Lobato            $53.50
    28            Sale of Shoes - Credit                $135.88
                For Sales of shoes on account - wide invoice no's 5, 6 & 7 - Net credit 15 days
    29    18-May        Bank - W.F. Lobato            $35.00
    30            A / R - W.F. Lobato                $35.00
                For receipt of payment from W.F....