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.

$$\textbf{Karatasi ya Mizania ya Bi. Aura} \\ \textbf{Kufikia Agosti 31, 2024}$$ $$\begin{array}{lrr} \textbf{Mali} & & \textbf{Sh.} \\ \textbf{Mali zisizohamishika} & & \\ \quad \text{Majengo} & 70,000 & \\ \quad \text{Gari} & 200,000 & \\ \quad \textbf{Jumla ya Mali zisizohamishika} & & \textbf{270,000} \\ & & \\ \textbf{Mali za sasa} & & \\ \quad \text{Benki} & 57,000 & \\ \quad \text{Taslimu} & 23,000 & \\ \quad \text{Wadaiwa} & 2,000 & \\ \quad \text{Hisa} & 0 & \\ \quad \textbf{Jumla ya Mali za sasa} & & \textbf{82,000} \\ & & \\ \textbf{Jumla ya Mali} & & \underline{\underline{\textbf{352,000}}} \\ & & \\ \textbf{Mtaji na Madeni} & & \\ \textbf{Mtaji} & & \\ \quad \text{Mtaji wa Kuanzia} & 50,000 & \\ \quad \text{Ongeza: Faida} & 3,000 & \\ \quad \text{Ongeza: Mtaji wa Ziada (Gari)} & 200,000 & \\ \quad \text{Punguza: Michoro} & (3,000) & \\ \quad \textbf{Jumla ya Mtaji} & & \textbf{250,000} \\ & & \\ \textbf{Madeni yasiyo ya sasa} & & \\ \quad \text{Mkopo kutoka ICDC} & & \textbf{100,000} \\ & & \\ \textbf{Madeni ya sasa} & & \\ \quad \text{Wadai} & & \textbf{2,000} \\ & & \\ \textbf{Jumla ya Mtaji na Madeni} & & \underline{\underline{\textbf{352,000}}} \\ \end{array}$$