You are required to open the asset and liability and capital accounts and record the following transactions for June 2017 in the records of P. Bernard:

2017 June

 1 Started business with £17,500 in cash.
2 Paid £9,400 of the opening cash into a bank account for the business.
5 Bought office furniture on time from Dream Ltd for £2,100.
8 Bought a van paying by Internet transfer from the bank account £5,250.
12 Bought equipment from Pearce & Sons on time £2,300.
18 Returned faulty office furniture costing £260 to Dream Ltd.
25 Sold some of the equipment for £200 cash.
26 Paid amount owing to Dream Ltd £1,840 by Internet transfer from the bank account.
28 Took £130 out of the bank and added to cash.
30 F. Brown lent us £4.000 - sending us the money by Internet transfer.