1. On 1 April, Emma Clark started a new business. During April she carried out the following transactions:
   • 1 April: Deposited £25,000 in a newly-opened business bank account.
   • 2 April: Bought office equipment for £5,000 cash and inventories £10,000 on credit.
   • 3 April: Borrowed £3,000 from a friend and deposited it in the bank.
   • 4 April: Bought a delivery van for £8,000 cash and withdrew £500 in cash for her own use.
   • 5 April: Bought a further delivery van costing £12,000. The van bought on 4 April was given in part exchange at a value of £7,000. The balance of the purchase price for the new van was paid in cash.
   • 6 April: Clark won £1,500 in a lottery and paid the amount into the business bank account. She also repaid £500 of the borrowings.

Required: Draw up a statement of financial position for the business at the end of each day.