MONEY IN	PURCHASES A/c		MONEY OUT
		Smiths Sons	200
		Takhar Plc	100
		Sukhraj Ltd	50
		Karenjit Corp	25
0	CLOSING BALANCE	CLOSING BALANCE	375
MONEY IN			MONEY OUT
200	Purchases
200	CLOSING BALANCE	CLOSING BALANCE	0
MONEY IN			MONEY OUT
100	Purchases
100	CLOSING BALANCE	CLOSING BALANCE	0
MONEY IN			MONEY OUT
50	Purchases
50	CLOSING BALANCE	CLOSING BALANCE	0
MONEY IN			MONEY OUT
25	Purchases
25	CLOSING BALANCE	CLOSING BALANCE	0
MONEY IN	SALES A/c		MONEY OUT
100	Paul Bird
300	Erika Sports Inc
150	Anslem Robinson (AOR)
550	CLOSING BALANCE	CLOSING BALANCE	0
MONEY IN			MONEY OUT
		Sales	100
0	CLOSING BALANCE	CLOSING BALANCE	100
MONEY IN			MONEY OUT
		Sales	300
0	CLOSING BALANCE	CLOSING BALANCE	300
MONEY IN			MONEY OUT
		Sales	150
0	CLOSING BALANCE	CLOSING BALANCE	150