On 20 June 2013, the owner of the business takes £30 out of the business bank account for personal use.

Drawings

2013

£

2013

£

20-Jun

Bank

30

Bank

2013

£

2013

£

3-Jun

Capital

2,000

7-Jun

Advertising

80

17 Jun

Henwood Ltd

550

20 Jun

Drawings

30