Complete the columns to show the effects of the following transactions:

Effect upon

Assets

Liabilities

Capital

(a) We pay a creditor 70 in cash.

(b) Bought fixtures 200 paying by cheque.

(c) Bought goods on credit 275.

(d) The proprietor introduces another 500 cash into the firm.

(e) J Walker lends the firm 200 in cash.

(f) A debtor pays us 50 by cheque.

(g) We return goods costing 60 to a supplier whose bill we had not paid.

(h) Bought additional shop premises paying 5,000 by cheque.