Write up the asset, liability and capital accounts to record the following transactions in the records of B. Spector's business:

July 1 Started business by putting \(£ 15,000\) of his own money into a business bank account.

2 Bought office furniture by internet transfer from bank account \(£ 2,800\).

3 Bought computer equipment \(£ 1,260\) on time from TVC Ltd.

5 Bought a car paying by cheque \(£ 4,950\).

8 Sold some of the office furniture - original cost \(£ 750\) - for \(£ 750\) on time to Jevons \& Co.

15 Paid the amount owing to TVC Ltd \(£ 1,260\) by internet transfer from bank account.

23 Received the amount due from Jevons \& Co \(£ 750\) by cheque.

31 Bought machinery using the business's debit card \(£ 710\).