Place a tick in the appropriate grid to identify the balance that would be brought down in each of the following named accounts, in the books of Rizwy Mohamed:

(a) In the Cash account: if Rizwy commenced business with a capital in cash of £10,000 and paid £6,000 for a vehicle, £400 as rent and £1,200 for purchases

(b) In Nizar Loan account: if Rizwy gave Nizar a loan of £3,000 and has already received back from Nizar two instalments of £300 each

(c) In Bank Loan account: if Rizwy obtained a bank loan of £20,000 and has repaid to the bank six instalments of £200 each

(d) In Office equipment account: if Rizwy paid £3,000 each for three computers and then returned one because it is not suitable for the intended purpose, recovering the amount paid for it

(e) In Telephone account: if Rizwy paid £460 to settle the month’s telephone bill and then received £80 from his salesmen for personal calls taken by them

x Credit 2,400 y Debit 2,400 z No balance