‎Collins, a trader had the following assets and liabilities as of 1st February 2024. ‎Capital 120,000, ‎machinery 80,000, ‎trade creditors 10,000, ‎tade debtors 20,000 ‎stock of goods 25,000 ‎cash at hand 5,000 ‎ ‎On 2nd February, the following transactions took place; ‎purchased goods on credit for 15,000. ‎reveived a cheque of 15,000 from a debtor. ‎sold the machinery for 90,000 in cash. ‎ ‎Required: Prepare Collins' ‎balance sheet as at 2nd February 2024. ‎In T-format.

Mali:

• Mitambo: 80,000
• Wadaiwa wa biashara: 20,000
• Akiba ya bidhaa: 25,000
• Fedha taslimu: 5,000 Jumla ya Mali = $80,000 + 20,000 + 25,000 + 5,000 = 130,000$

Madeni na Mtaji:

• Mtaji: 120,000
• Wadai wa biashara: 10,000 Jumla ya Madeni na Mtaji = $120,000 + 10,000 = 130,000$

1. Kununua bidhaa kwa mkopo kwa 15,000:
   • Akiba ya bidhaa: $25,000 + 15,000 = 40,000$
   • Wadai wa biashara (madeni): $10,000 + 15,000 = 25,000$
2. Kupokea hundi ya 15,000 kutoka kwa mdaiwa:
   • Fedha taslimu: $5,000 + 15,000 = 20,000$
   • Wadaiwa wa biashara: $20,000 - 15,000 = 5,000$
3. Kuuza mitambo kwa 90,000 taslimu:
   • Mitambo: $80,000 - 80,000 = 0$ (Mitambo huondolewa kwa thamani yake ya kitabu)
   • Fedha taslimu: $20,000 + 90,000 = 110,000$
   • Faida kutokana na uuzaji wa mitambo: $90,000 - 80,000 = 10,000$. Faida hii huongeza Mtaji.
   • Mtaji: $120,000 + 10,000 = 130,000$

Usawa wa Collins kufikia Februari 2, 2024, ni kama inavyoonyeshwa hapo juu.