$2\mathrm{.}13$ 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 $4\mathrm{.}000-$ sending us the money by Internet transfer.