H Jumps has the following assets and liabilities as on 30 November 2002:

Creditors 39,500; Equipment 115,000; Motor vehicle 62,900; Stock 61,500; Debtors 57,700;Cash at bank 72,800 and Cash in hand 400.

Compute the balance on the capital account as at 30 November 2002.

During the first week of December 2002, Jump:

Bought extra equipment on credit for 13,800.

Bought extra stock by cheque 5,700.

Paid creditors by cheque 7,900.

Received from debtors 8,400 by cheque and 600 by cash.

Put in an extra 2,500 cash as capital.

You are to draw up a balance sheet as on 7 December 2002 after the above transactions have been completed.