2.3 Roger starts up in business on 1 September 20X0 with a capital of £1,200 which he pays into his business bank account on that day. The bank agrees to provide him with a business overdraft facility of £1,500 for the first three months. The following business transactions take place:

2 Sept A machine is bought, on three months’ credit, from Plant Suppliers Ltd for £750.
£1,000 is borrowed from the Endridge Local Authority, which is keen to encourage this type of enterprise.
3 Sept £1,820 is paid for a second-hand machine. Stock is purchased, for £420 cash.
4 Sept Stock is purchased, on credit, for £215.
Balance sheets for Roger’s business following the transactions on:

(a) 1 September;

(b) 2 September;

(c) 3 September;

(d) 4 September.