Hi Clive. Just working through the list, I think the Capital figure should be a lot more than that. If you're studying with a tutor then it's probably best to speak with them and get their advice. If you haven't got a tutor then email me at escapedgoblin@virginmedia.com and I'll try and point you in the right direction without actually just telling you the answer.
Dont forget that all items owned by a business and all things a business has paid for would be debits
All money owed by a business and all sources of income would be credits
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