Write up the asset, capital and liability accounts in the books of D. Gough to record the following transactions: 

2012 June 

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1 Started business with 16,000 in the bank. 2 Bought van paying by cheque 6,400. 5 Bought office fixtures 900 on credit from Old Ltd. 8 Bought van on credit from Carton Cars Ltd 7,100. 12 Took 180 out of the bank and put it into the cash till. 15 Bought office fixtures paying by cash 120. 19 Paid Carton Cars Ltd a cheque for 7,100. 21 A loan of 500 cash is received from B. Berry. 25 Paid 400 of the cash in hand into the bank account. 30 Bought more office fixtures paying by cheque 480.