3.3 The following table shows the cumulative effects of a succession of separate transactions on the assets and liabilities of a business. Each letter identities the assets and liabilities after each single transaction.

Transaction A B C D E F G H I J Assets: £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Buildings, 200 200 200 200 200 200 200 250 250 250 250 at cost/

valuation Equipment, 100 100 100 100 125 125 125 125 125 125 125 at cost Stocks, 35 35 46 32 32 22 22 22 22 22 22 at cost Trade debtors 48 43 43 43 43 43 43 43 40 40 40 Prepaid 5 5 5 5 5 5 5 5 5 5 3 expenses Bank 0 0 0 15 15 15 15 15 15 10 10 Cash 3 3 3 3 3 3 1 1 1 1 3 391 386 397 398 423 413 411 461 458 453 453 Liabilities:

Capital 235 235 235 241 241 231 230 280 277 278 278 Loan 80 80 80 80 105 105 105 105 105 105 105 Trade 55 55 66 66 66 66 66 66 66 60 60 creditors Accrued 11 11 11 11 11 11 10 10 10 10 10 expenses Bank 10 5 5 0 0 0 0 0 0 0 0 overdraft 391 386 397 398 423 413 411 461 458 453 453 Identify clearly as fully as you can what transaction has taken place in each case.Use the reference letters from the table to identify each transaction. There is no need to copy out the table.