This practical assignment requires the preparation of accounting records for a new cafe, 'The Coffee Pot Cafe,' over its first three months of operation. Students are tasked with creating general, receivables, and payables ledger accounts based on provided transaction data, including initial investments, sales, purchases, and operating expenses. The assignment involves recording cash and credit sales, purchases from suppliers, and various operating expenses. Additionally, students must balance each account and prepare a trial balance as of October 31, 2016. The transactions include cash sales, credit sales to coach and canal boat companies, purchases from suppliers, and operating expenses such as staff wages, rent, and loan interest. The assignment also includes cash discounts and owner withdrawals. The final output should be a balanced trial balance.