\begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ Ian 1: Opening Balances: } & Buildings AC & :RO 25000 \\ \hline & Furniture AVC & :8015000 \\ \hline \multirow{5}{*}{\begin{tabular}{l} A=L+C. \\ C=AL. \end{tabular}} & Cash AC & RO 10000 \\ \hline & BankAC & : RO S000 \\ \hline & A's AC & RO 10000 (Dr) \\ \hline & B's AC & :ROS000 (cr) \\ \hline & Capital A/C & ? \\ \hline \multicolumn{2}{|c|}{ Jan 2: Brought additional capital into Business } & RO 25000 \\ \hline \multicolumn{2}{|l|}{ Jan 31: Purchased goods } & :R02000 \\ \hline \multicolumn{2}{|c|}{ Feb 1: Received from ' A ' by cheque } & :RO 4000 \\ \hline \multicolumn{2}{|l|}{ Feb 2: Paid carriage Inwards } & :R0300 \\ \hline \multicolumn{2}{|l|}{ Mar 1: Cash Sales } & : 04000 \\ \hline \multicolumn{2}{|l|}{ Mar 2: Paid Factory Insurance } & RO 200 \\ \hline \multicolumn{2}{|c|}{ Mar 31 : Cash taken by proprietor for personal use } & RO 1000 \\ \hline \multicolumn{2}{|c|}{ Apr 1: Received rent by cheque } & : 20600 \\ \hline \multicolumn{2}{|l|}{ Apr 2: Paid 'B' } & RO 2000 \\ \hline \multicolumn{2}{|c|}{ May 1 : Paid Salaries and Wages } & : RO 1500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ Ian 1: Opening Balances: } & Buildings AC & :RO 25000 \\ \hline & Furniture AVC & :8015000 \\ \hline \multirow{5}{*}{\begin{tabular}{l} A=L+C. \\ C=AL. \end{tabular}} & Cash AC & RO 10000 \\ \hline & BankAC & : RO S000 \\ \hline & A's AC & RO 10000 (Dr) \\ \hline & B's AC & :ROS000 (cr) \\ \hline & Capital A/C & ? \\ \hline \multicolumn{2}{|c|}{ Jan 2: Brought additional capital into Business } & RO 25000 \\ \hline \multicolumn{2}{|l|}{ Jan 31: Purchased goods } & :R02000 \\ \hline \multicolumn{2}{|c|}{ Feb 1: Received from ' A ' by cheque } & :RO 4000 \\ \hline \multicolumn{2}{|l|}{ Feb 2: Paid carriage Inwards } & :R0300 \\ \hline \multicolumn{2}{|l|}{ Mar 1: Cash Sales } & : 04000 \\ \hline \multicolumn{2}{|l|}{ Mar 2: Paid Factory Insurance } & RO 200 \\ \hline \multicolumn{2}{|c|}{ Mar 31 : Cash taken by proprietor for personal use } & RO 1000 \\ \hline \multicolumn{2}{|c|}{ Apr 1: Received rent by cheque } & : 20600 \\ \hline \multicolumn{2}{|l|}{ Apr 2: Paid 'B' } & RO 2000 \\ \hline \multicolumn{2}{|c|}{ May 1 : Paid Salaries and Wages } & : RO 1500 \\ \hline \end{tabular}