1. Invested a Motor Vehicle for $150 000 by the owner.

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2. Cash $530 000 invested by the owner.

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3. Obtaining a bank loan of $65 000

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4. Purchase $123 500 worth of stocks on credit.

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5. Cash purchases $4000

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6. Cash sales $60 700

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7. Credit sales $41 450

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8. Sales returns $3500

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9. Purchases returns $900

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10. Cash paid to trade payables $26 500

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11. Discount received $4 500

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12. Cash received from trade receivables $81 500

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13. Discount allowed $1 500

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14. Cash paid for Electricity bill $1 700 including $700 for next period

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15. Deposited $35 000 and started a bank account

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16. Issued a cheque for telephone chargers $1250 and the cheque got dishnoured by the bank

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17. Cash collected from trade receivables $2 300 and discount allowed $200.

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18. Cash paid to trade payables $3 800 and discount received $1 200

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19. Rent income received $32 200 including $12 200 for next year

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20. Cash drawings $1250 and inventory drawings $9800

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