2.13 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 f9,400 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 f5,250. 12 Bought equipment from Pearce \& Sons on time 2,300. 18 Returned faulty office furniture costing f260 to Dream Ltd. 25 Sold some of the equipment for 200 cash. 26 Paid amount owing to Dream Ltd f1,840 by Internet transfer from the bank account. 28 Took f130 out of the bank and added to cash. 30F. Brown lent us f4.000 - sending us the money by Internet transfer. 2.14A Write up the asset, capital and liability accounts in the books of D. Gough to record the following transactions: 2016 June 1 Started business with 16,000 in the bank. 2 Bought van paying by cheque f6,400. 5 Bought office fixtures f900 on time from Old Ltd. 8 Bought van on time from Carton Cars Ltd f7,100. 12 Took &180 out of the bank and put it into the cash till. 15 Bought office fixtures paying by cash 120. 19 Paid Carton Cars Ltd by Internet transfer from the bank account. 21 A loan of f500 cash is received from B. Berry. 25 Paid f400 of the cash in hand into the bank account. 30 Bought more office fixtures paying with the business debit card 480. 2.15A Write up the accounts to record the following transactions: May 1 Started business with f1,500 cash and f18,000 in the bank. 2 Received a loan of 4,000 from T. Fox by cheque. 3 Bought a computer for cash f1,200. 5 Bought display stands on time from Drop Ltd f840. 8 Took 400 out of the bank and put it in the cash till. 17 Paid amount owing to Drop Ltd 840 by Internet transfer from the bank account. 24 Repaid part of Fox's loan by cash f500. 31 Bought a colour laser printer on time from P. Blake for 400. 2.13 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 f9,400 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 f5,250. 12 Bought equipment from Pearce \& Sons on time 2,300. 18 Returned faulty office furniture costing f260 to Dream Ltd. 25 Sold some of the equipment for 200 cash. 26 Paid amount owing to Dream Ltd f1,840 by Internet transfer from the bank account. 28 Took f130 out of the bank and added to cash. 30F. Brown lent us f4.000 - sending us the money by Internet transfer. 2.14A Write up the asset, capital and liability accounts in the books of D. Gough to record the following transactions: 2016 June 1 Started business with 16,000 in the bank. 2 Bought van paying by cheque f6,400. 5 Bought office fixtures f900 on time from Old Ltd. 8 Bought van on time from Carton Cars Ltd f7,100. 12 Took &180 out of the bank and put it into the cash till. 15 Bought office fixtures paying by cash 120. 19 Paid Carton Cars Ltd by Internet transfer from the bank account. 21 A loan of f500 cash is received from B. Berry. 25 Paid f400 of the cash in hand into the bank account. 30 Bought more office fixtures paying with the business debit card 480. 2.15A Write up the accounts to record the following transactions: May 1 Started business with f1,500 cash and f18,000 in the bank. 2 Received a loan of 4,000 from T. Fox by cheque. 3 Bought a computer for cash f1,200. 5 Bought display stands on time from Drop Ltd f840. 8 Took 400 out of the bank and put it in the cash till. 17 Paid amount owing to Drop Ltd 840 by Internet transfer from the bank account. 24 Repaid part of Fox's loan by cash f500. 31 Bought a colour laser printer on time from P. Blake for 400