Brian started in business on 1 January 2009. The following is a list of his transactions for his first month of trading:

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1.1.09 2.1.09 3.1.09 4.1.09 5.1.09 10.1.09 15.1.09 20.1.09 22.1.09 Opened a business bank account with 25 000 obtained from private resources. Paid one month's rent of 2000 by cheque. Bought goods costing 5000 on credit from Linda. Purchased motor car from Savoy Motors for 4000 on credit. Purchased goods costing 3000 on credit from Sydney. Cash sales of 6000. More goods costing 10 000 purchased from Linda on credit. Sold goods on credit to Ann for 8000. Returned 2000 of goods to Linda. 23.1.09 Paid 6000 in cash into the bank. 24.1.09 Ann returned 1000 of goods. 25.1.09 26.1.09 28.1.09 29.1.09 30.1.09 31.1.09 31.1.09 Withdrew 500 in cash from the bank to open a petty cash account. Cheque received from Ann for 5500; Ann also claimed a cash discount of 500. Office expenses of 250 paid out of petty cash. Sent a cheque to Savoy Motors for 4000. Cheques sent to Linda and Sydney for 8000 and 2000, respectively. Cash discounts were also claimed from Linda and Sydney of 700 and 100, respectively. Paid by cheque another month's rent of 2000. Brian introduced 5000 additional capital into the business by cheque.