Write up the asset and liability and capital accounts to record the following transactions in the records of D. Mair:

2017 July

 1 Started business with £ 24,000 in the bank.
2 Bought office furniture by Internet transfer from bank account £7,400.
3 Bought computers £3,420 on time from Ale Ltd.
5 Bought a car paying by standing order £ 9,600.
8 Sold some of the office furniture - not suitable for the business - for £ 900 on time to A. Tree \& Co.
15 Paid the amount owing to Ale Ltd £ 3,420 by Internet transfer from bank account.
23 Received the amount due from A. Tree & Co £900by cheque.
31 Bought equipment using Mair's debit card 2.12 Write up the asset and liability and capital accounts to record the following transactions in the records of D. Mair:
2017 July 1 Started business with £124,000 in the bank.
2 Bought office furniture by Internet transfer from bank account £7,400.
3 Bought computers £3,420on time from Ale Ltd.
5 Bought a car paying by standing order £19,600.
8 Sold some of the office furniture - not suitable for the business - for \(£ 900\) on time to A. Tree \& Co.
15 Paid the amount owing to Ale Ltd £3,420 by Internet transfer from bank account.
23 Received the amount due from A. Tree & Co £900 by cheque.
31 Bought equipment using Mair's debit card £620.