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Double Entry System Question 1 You are required to open the asset and liability and capital accounts and record the following transactions for June 20x8 in the records of P Bernard. Question 2 Write up the asset, capital and liability accounts in the books of D Goughto record the following transactions: Debited Cash Credited Capital De bited Credited Old Berhad Office Fixtures 20X6 June Started business with 1 RM12,000 in cash. Paid RM11,700 of the opening 2 cash into a bank account for the business 4 Bought office furniture on credit from Dream Bod for RM1,900 8 Bought avan paying by cheque RM5,250 10 Bought equipment from Pearce & Sons on credit RM2,300 15 Returned faulty office furniture costing RM120 to Dream Bhd. 17 Sold some of the equipment for RM200 cash. 21 Paid amount owing to Dream Bhd RM1.780 by cheque. 22 Took RM130 out of the bank and added to cash. 24 F Brown lent us RM4,000 - giving us the money by cheque. 20X8 Apr Started business with 1 RM16,000 in the bank. 4 Bought van paying by cheque RM6,400. 5 Bought office fixtures RM900 on credit from Old Bhd 8 Bought van on credit from Carton Cars Bhd RM7,100 11 Took RM180 out of the bank and put it into the cash till. 13 Bought office fixtures paying by cash RM120 15 Paid Carton Cars Bhd a cheque for RM7,100. 17 A loan of RM500 cash is received from B Berry 24 Paid RM400 of the cash in hand into the bank account 29 Bought more office fixtures paying by cheque RM480