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.