2.12 Write up the asset, liability and capital accounts to record the following transactions in the records of B. Spector's business: July 1 Started business by putting 15,000 of his own money into a business bank account. Bought office furniture by internet transfer from bank account 2,800. Bought computer equipment 1,260 on time from TVC Ltd. Bought a car paying by cheque 4,950. Sold some of the office furniture - original cost 750 - for 750 on time to Jevons \& Co. Paid the amount owing to TVC Ltd 1,260 by internet transfer from bank account. Received the amount due from Jevons \& Co 750 by cheque. 31 Bought machinery using the business's debit card 710. 2.13 You are required to open the asset and liability and capital accounts and record the following transactions for June in the records of P. Bernard: 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 (its original cost). 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