The following transactions appeared in the books of Travelling Bookstore for January $20\mathrm{.}3.$ They sell books, magazines and stationery. They make use of the periodic inventory system. Ignore any VAT implications.

Information:

$\backslash$table$[[20\mathrm{.}3,],[1,\backslash$table$[[$The owner, B Moloi,$],[$transferred his small$],[$delivery van worth$],[$R$250000$ to Travelling$],[$Bookstore as an additional$],[$capital contribution.$]]],[5,\backslash$table$[[$Bought merchandise on$],[$credit from Readers$],[$Wholesalers$,$ R$15525,$ less$],[10\%$ trade discount.$]]],[12,\backslash$table$[[$Made an EFT to pay$],[$Naidoo Traders R$12000],[$less $5\%$ discount.$]]],[15,\backslash$table$[[$Sales by credit card,$],[$R$32000.]]],[18,\backslash$table$[[$The owner draw cash for$],[$private use, R$2000.]]],[20,\backslash$table$[[$Received a direct payment$],[$of R$6000$ from P Sithole in$],[$full settlement of his$],[$account of R$6400.]]],[,]]$

Analvse the transactions of Travellina