The Australian government (bank account at West Bank) issues $30,000 face value government bonds for the price of $27,000; the bonds have a two year maturity and pay coupons twice a year. A third of the bonds are bought by West Bank (transaction 1) while the other two thirds are bought by East bank (transaction 2).

Draw the variations in West Bank's balance sheet due to the two transactions above. Use only one single balance sheet and indicate the number of the transaction to which it relate at the end of each entry between brackets [example Notes: + 700 (1) where (1) refers to transaction 1] .