$($i$)$ She will put $$I$50,000$ into a bank account for the firm on I January $20$XI$.($ii$)$ On I January $20$XI she will buy machinery $30,000,$ motor vehicles $24,000$ and premises $75,000,$ paying for them immediately. $($iii$)$ All purchases will be effected on credit. She will buy $30,000$ goods on I January and will pay for these in February. Other purchases will be: rest of January $48,000$; February, March, April, May and June $60,000$ each month. Other than the $30,000$ worth bought in January, all other purchases will be paid for two months after purchase. $($iv$)$ Sales $($all on credit$)$ will be $60,000$ for January and $75,000$ for each month after. Customers will pay for the goods in the fourth month after purchase, i$.$e$.60,000$ is received in