Date Transactions Amount 20.2 R Feb 1 Ms Debbie, the owner of Debbies Homemade Pies, made an EFT deposit into the bank account of the business as opening capital. 190 000 Feb 3 As an additional capital contribution Ms Debbie transferred an industrial oven, she was gifted, to the business. 150 000 Feb 20 Made an EFT to Ms Debbie for private use 9 000 The financial year-end of Debbie's Homemade Pies is 31 March 20.2