1. **Problem Statement:** Record the transactions of Jatani Traders for June 2025 in ledger accounts using double-entry bookkeeping and prepare a trial balance as at 30 June 2025. 2. **Important Rules:** - Every transaction affects at least two accounts (debit and credit). - Total debits must equal total credits. - Ledger accounts summarize transactions for each account. - Trial balance lists all ledger balances to verify equality of debits and credits. 3. **Recording Transactions in Ledger Accounts:** - June 1: Cash (Debit) 120,000; Capital (Credit) 120,000 - June 3: Purchases (Debit) 40,000; Kitoo Suppliers (Credit) 40,000 - June 5: Zena Traders (Debit) 25,000; Sales (Credit) 25,000 - June 8: Rent Expense (Debit) 6,000; Cash (Credit) 6,000 - June 10: Kitoo Suppliers (Debit) 4,000; Purchases Returns (Credit) 4,000 - June 12: Cash (Debit) 20,000; Zena Traders (Credit) 20,000 - June 14: Office Equipment (Debit) 30,000; Bank (Credit) 30,000 - June 16: Drawings (Debit) 2,500; Purchases (Credit) 2,500 4. **Ledger Balances:** - Cash: Debit 120,000 - 6,000 + 20,000 = 134,000 - Capital: Credit 120,000 - Purchases: Debit 40,000 - 4,000 - 2,500 = 33,500 - Kitoo Suppliers: Credit 40,000 - 4,000 = 36,000 - Zena Traders: Debit 25,000 - 20,000 = 5,000 - Sales: Credit 25,000 - Rent Expense: Debit 6,000 - Office Equipment: Debit 30,000 - Bank: Credit 30,000 - Drawings: Debit 2,500 5. **Trial Balance as at 30 June 2025:** | Account | Debit | Credit | |-------------------|----------|----------| | Cash | 134,000 | | | Purchases | 33,500 | | | Zena Traders | 5,000 | | | Rent Expense | 6,000 | | | Office Equipment | 30,000 | | | Drawings | 2,500 | | | Capital | | 120,000 | | Kitoo Suppliers | | 36,000 | | Sales | | 25,000 | | Bank | | 30,000 | | **Totals** | 211,000 | 211,000 | 6. **Explanation:** - Each transaction is recorded twice: once as a debit and once as a credit. - Balances are calculated by summing debits and credits. - Trial balance confirms total debits equal total credits, ensuring ledger accuracy. **Final Answer:** Trial balance totals are equal at 211,000, confirming correct ledger entries.