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apital Exercise 32 Roman von der Hood opened his kiosk on October 1, 20X2 at Rakowicka Street, offering CUOE students a variety of candies and

apital Exercise 32 Roman von der Hood opened his kiosk on October 1, 20X2 at Rakowicka Street, offering CUOE students a variety of candies and newspapers. He invested 50.000 of cash. He rents a small building from Mr. Count Rich and pays him a rent of 1.500 per month. Roman's beginning balance sheet is as follows: Assets Cash Total Assets Roman von der Hood KIOSK Balance sheet on October 1, 20X2 Amount 50.000 Capital Beginning capital 50.000 Total Capital Amount 50.000 50.000 After opening his business and obtaining all necessary documents and permissions, Roman von der Hood entered into the following transactions. 1. On October 3, 20X2, he purchased some candies for cash 4.000. 2. On October 5, he opened a bank account and paid in 7.000 from cash. 3. On October 7, he purchased on account coffee machine for its store 6.000. 4. On October 8, he took a short-term credit from a bank for 8.000. The money was transferred to his bank account. 5. On October 12, he purchased for cash magazines for 2.000. 6. On October 14, he purchased soft beverages on account for 3.000. Lectures and tutorials examples 7. On October 18, he made a bank transfer of 3,000 to his beverages suppliers. On October 20, 20X2, Roman von der Hood constructed a trial balance sheet for his store. Open all necessary accounts, register all accounting entries, construct the list of turnover and balances, and a trial balance on October 20, 20X2

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