1. On 1 December, Olivia Moore started a new business. During December she carried out the following transactions:
   • 1 December: Deposited £19,000 in a newly-opened business bank account.
   • 2 December: Bought equipment for £6,000 cash and inventories £10,000 on credit.
   • 3 December: Borrowed £3,000 from a friend and deposited it in the bank.
   • 4 December: Bought a van for £11,000 cash and withdrew £500 in cash for her own use.
   • 5 December: Bought a further van costing £14,000. The van bought on 4 December was given in part exchange at a value of £6,500. The balance of the purchase price for the new van was paid in cash.
   • 6 December: Moore won £1,500 in a lottery and paid the amount into the business bank account. She also repaid £1,000 of the borrowings.

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