3.4A Enter the following transactions in the appropriate accounts: 2012
Aug 1 Started in business with £7,400 cash.
2 Paid £7,000 of the opening cash into the bank.
4 Bought goods on credit £410 from J. Watson.
5 Bought a van by cheque £4,920.
7 Bought goods for cash £362.
10 Sold goods on credit £218 to L. Less.
12 Returned goods to J. Watson £42.
19 Sold goods for cash £54.
22 Bought fixtures on credit from Firelighters Ltd £820.
24 F. Holmes lent us £1,500 paying us the money by cheque.
29 We paid J. Watson his account by cheque £368.
31 We paid Firelighters Ltd by cheque £820.

answer; maintain a safe following distance;

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.