Complete the columns to show the effects of the following transactions:

Effect upon Assets Liabilities Capital

(a) We pay a creditor £70 in cash.

{b) Bought fixtures £200 paying by cheque.

(c) Bought goods on credit £275.

id) The proprietor introduces another £500 cash into the firm.

(e) J Walker lends the firm £200 in cash.

(f) A debtor pays us £50 by cheque.
(g) We return goods costing £60 to a supplier whose bill we had not paid.
(h) Bought additional shop premises paying £5,000 by cheque.