Following transactions took place Jane's business, which is in the second month, June. By end of May, only Captial a/c has 100, bank a/c has 100 in Jane's accounting books. \begin{tabular}{|l|l|l|l|} \hline 1 June & Jane Input office equipments from home to the business: 300 \\ \hline & Debit: \\ \hline & Credit: \\ \hline June & Her parents provided her 5,000 cash and she deposited the money in business bank account. \\ \hline & Debit: \\ \hline & Credit: & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 3 June & Purchas \\ \hline & Debit: \\ \hline & Credit: \\ \hline \end{tabular} Carried down accounts Balanced off accounts