Write up the asset, capital and liability accounts in the books of D. Gough to record the following transactions:
2016
June
1 Started business with £16,000 in the bank.
2 Bought van paying by cheque £6,400.
5 Bought office fixtures £900 on time from Old Ltd.
8 Bought van on time from Carton Cars Ltd £7,100.
12 Took £180 out of the bank and put it into the cash till.
15 Bought office fixtures paying by cash £120.
19 Paid Carton Cars Ltd by Internet transfer from the bank account.
21 A loan of £500 cash is received from B. Berry.
25 Paid £400 of the cash in hand into the bank account.
30 Bought more office fixtures paying with the business debit card £480.