what the capital and non-capital purchases would be from the cash book records

Ben's Bookkeeping
Cash Receipts Journal
				GST		Other receipts
Date	Rec no.	Particulars	Bank	Collected	Sales	Amount	Account
June
1	465	Harry's Transport	220.00	20.00	200.00
3	466	B Nicholls	165.00	15.00	150.00
7	467	Lockwood Enterprises	376.20	34.20	342.00
10	468	Harry's Transport	220.00	20.00	200.00
14	469	Champion Campervans	198.00	18.00	180.00
14	470	G D Smith	110.00	10.00	100.00
17	471	Harry's Transport	220.00	20.00	200.00
20	472	Rent from warehouse	2200.00	200.00		2000.00	Rent
22	473	Lockwood Enterprises	176.00	16.00	160.00
27	474	Harry's Transport	220.00	20.00	200.00
30	b/s	Interest received	31.20			31.20	Interest
			4136.40	373.20	1732.00	2031.20
			4136.40

Cash Payments Journal
								Other
Date	Chq no.	Particulars	Bank	GST Paid	Wages	Ph / Elec	MV	Sundry	Account
June
2	55	BP Hometown - MV Fuel	55.00	4.00			40.00	11.00	Drawings
3	56	Telstra - Mobile ph bill	156.30	14.21		142.09
6	57	Officeworks - stationery	207.75	18.89				188.86	Stationery
8	58	BP Hometown - MV Fuel	48.30	3.51			35.13	9.66	Drawings
10	59	Dell - New Laptop	3212.00	292.00				2920.00	Equipment
10	60	Drawings	200.00					200.00	Drawings
10	61	Wages (PAYG W/H $136)	743.00		743.00
14	62	AAMI MV Insurance	876.50	63.75			637.45	175.30	Drawings
15	63	TPG - Internet	69.95	6.36		63.59
17	64	BP Hometown - MV Fuel	62.10	4.52			45.16	12.42	Drawings
20	65	Seminar fees	330.00	30.00				300.00	Subscription
23	66	Yellow Pages	144.50					144.50	Advertising
24	67	Wages (PAYG W/H $136)	743.00		743.00
30	B/S	Bank charges	10.00					10.00	Bank charges
			6858.40	437.24	1486.00	205.68	757.74	3971.74	0.00
			6858.40