Complete the columns to show the effects of the following transactions:
Effect upon Assets Liabilities Capital {a) Bought a motor van on credit £500.
[b) Repaid by cash a loan owed to P Smith £1,000.

(c) Bought goods for £150 paying by cheque.
{d) The owner puts a further £5,000 cash into the business.
{e) A debtor returns to us £80 goods. We agree to make an allowance for them.
(/) Bought goods on credit £220.
[g) The owner takes out £100 cash for his personal use.
(h) We pay a creditor £190 by cheque.