May 1 Start business putting 32000 into a business bank account.
  3 Bought computers on credit 7600 from PC World.  
  4 Withdrew 340 from the bank and placed in a cash box.
  7 Bought a van costing 7300 paying by cheque.
  10 Sold unwanted computer 1350 on credit to S Power.
  21 Returned some computers 500 back to PC World.
  28 S Power pays the amount owing by cheque.  
  30 Bought another van costing 5400 by cheque.  
  31 Paid PC World   2400 by cheque.  
               
               
               
  Capital  
  May   £   £  
   
   
   
               
  Van  
    £   £  
   
   
   
   
               
  S Power  
    £   £  
   
   
   
   
               
  PC World  
    £   £  
   
   
   
   
               
  Bank  
    £   £  
   
   
   
   
   
               
  Cash  
    £   £  
   
   
   
   
               
  Computers  
    £   £