=+Debtors and Creditors 2,500 14,160 Fixed CapitalA. B. 24,000 B. B. 16,000 Freight and Insurance 1,320 Home

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=+Debtors and Creditors 2,500 14,160 Fixed Capital—A. B. 24,000 B. B. 16,000 Freight and Insurance 1,320 Home Sales 8,000 Furnishings 1,750 Kara Branch Account 71,680 Office Charges 560 Partners' Withdrawals—A. B. £2,000 B. B. £2,000 4,000 Premises—Store 4,300 Office 7,000 Remittances from Branch 50,000 Rates 240 Sundry Charges 260 Wages 2,080

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