Leroy is a trader. He does not maintain a full set of accounting records, but was able to provide the following information on 1 June 20–8:
                                                                                                                  $
Fixtures and fittings at valuation ............................................    6,000
Motor vehicle at cost ..............................................................    14,000
Inventory ................................................................................        3,800
Trade receivables .................................................................         4,250
Trade payables ......................................................................        2,950
Long-term loan from Lenders Ltd ...................................            5,000
Other receivables ............................................................                 360
Bank overdraft ..................................................................             2,410

During the year ended 31 May 20–9 he borrowed a further $3,500 from Lenders Ltd. He took $2,000 from the bank for personal use.

On 31 May 20–9 it was decided that the motor vehicle should be depreciated by 20% on cost and that the fixtures and fittings should be valued at $5,600.
On 31 May 20–9 the inventory was valued at $4,100, the trade receivables totalled $4,660, the trade payables totalled $3,140 and there was $380 in the bank.

a. Prepare a statement of affairs of Leroy on 1 June 20–8 showing the total capital at that date.
b. Prepare a statement of affairs of Leroy on 31 May 20–9 showing the total capital at that date.
c. Prepare a capital account for Leroy for the year ended 31 May 20–9 showing the profit or loss for the year.