Example: The owner contributes an additional R100000 as capital to the business. Transactions: 2.1 Purchase a vehicle of R150 000 through vehicle financing for the company to perform site inspections. 2.2 Receive a donation of R4 000 from the local supermarket. 2.3 Purchase stationery of R5 000 on account. 2.4 Fill up the vehicle for R800 at Sasol on the company credit card. 2.5 The debit order of R3800 for the first vehicle installment appears on the bank statement. 2.6 Stock to the value of R450 was damaged in a storm. 2.7 Write off a deceased client's account of R500