Mrs Aura started a retail business in August 2024. The following transactions took place during the month. i) Show the effects of the above transactions on assets, capital and liabilities. ii) Prepare Aura's balance sheet on 31st August 2024.

Huu hapa ni uchambuzi wa miamala na karatasi ya mizania: i) Onyesha athari za miamala iliyotajwa hapo juu kwenye mali, mtaji na madeni. Jedwali lifuatalo linaonyesha jinsi kila muamala unavyoathiri usawa wa uhasibu (Mali = Mtaji + Madeni). | Muamala | Maelezo ya Muamala | Mali (Sh.) | Mtaji (Sh.) | Madeni (Sh.) | | :------ | :----------------- | :--------- | :---------- | :----------- | | Mwanzo | | 0 | 0 | 0 | | a) | Kuweka Sh. 50,000 benki kutoka akiba binafsi. | +50,000 (Benki) | +50,000 | 0 | | Usawa | | 50,000 | 50,000 | 0 | | b) | Kukopa Sh. 100,000 kutoka ICDC na kuweka benki. | +100,000 (Benki) | 0 | +100,000 (Mkopo) | | Usawa | | 150,000 | 50,000 | 100,000 | | c) | Kununua majengo yenye thamani ya Sh. 70,000 kwa hundi. | +70,000 (Majengo) -70,000 (Benki) | 0 | 0 | | Usawa | | 150,000 | 50,000 | 100,000 | | d) | Kutoa Sh. 20,000 kutoka benki kwa matumizi ya biashara (taslimu). | +20,000 (Taslimu) -20,000 (Benki) | 0 | 0 | | Usawa | | 150,000 | 50,000 | 100,000 | | e) | Kununua hisa zenye thamani ya Sh. 5,000 kwa mkopo. | +5,000 (Hisa) | 0 | +5,000 (Wadai) | | Usawa | | 155,000 | 50,000 | 105,000 | | f) | Kuuza hisa zenye thamani ya Sh. 5,000 kwa Sh. 8,000 na kupokea Sh. 6,000 taslimu. | -5,000 (Hisa) +6,000 (Taslimu) +2,000 (Wadaiwa) | +3,000 (Faida) | 0 | | Usawa | | 158,000 | 53,000 | 105,000 | | g) | Kubadilisha gari la kibinafsi lenye thamani ya Sh. 200,000 kuwa mali ya biashara. | +200,000 (Gari) | +200,000 | 0 | | Usawa | | 358,000 | 253,000 | 105,000 | | h) | Kulipa bili ya hospitali ya mke Sh. 3,000 taslimu kutoka biashara. | -3,000 (Taslimu) | -3,000 (Michoro) | 0 | | Usawa | | 355,000 | 250,000 | 105,000 | | i) | Kulipa wadai Sh. 3,000 kwa hundi. | -3,000 (Benki) | 0 | -3,000 (Wadai) | | Usawa wa Mwisho | | 352,000 | 250,000 | 102,000 | ii) Andaa karatasi ya mizania ya Aura mnamo Agosti 31, 2024. Karatasi ya Mizania ya Bi. Aura \\ Kufikia Agosti 31, 2024 lrr Mali & & Sh. \\ Mali zisizohamishika & & \\ Majengo & 70,000 & \\ Gari & 200,000 & \\ Jumla ya Mali zisizohamishika & & 270,000 \\ & & \\ Mali za sasa & & \\ Benki & 57,000 & \\ Taslimu & 23,000 & \\ Wadaiwa & 2,000 & \\ Hisa & 0 & \\ Jumla ya Mali za sasa & & 82,000 \\ & & \\ Jumla ya Mali & & 352,000 \\ & & \\ Mtaji na Madeni & & \\ Mtaji & & \\ Mtaji wa Kuanzia & 50,000 & \\ Ongeza: Faida & 3,000 & \\ Ongeza: Mtaji wa Ziada (Gari) & 200,000 & \\ Punguza: Michoro & (3,000) & \\ Jumla ya Mtaji & & 250,000 \\ & & \\ Madeni yasiyo ya sasa & & \\ Mkopo kutoka ICDC & & 100,000 \\ & & \\ Madeni ya sasa & & \\ Wadai & & 2,000 \\ & & \\ Jumla ya Mtaji na Madeni & & 352,000 \\ Tuma swali linalofuata 📸