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{"ops":[{"insert":"posting records for the following business transactions (not affecting profit or loss) at com- pany X (without VAT). Indicate in each case what type of balance sheet change is involved.\n1. Business transaction\nPurchase of goods on credit for \u20ac 6.000,-.\n2. Business transaction:\nPayment of delivery liabilities in the amount of \u20ac 10,000 (bank transfer).\n3. Business transaction:\nA short-term delivery debt is converted into a long-term loan liability, value \u20ac 10.000,-.\n4. Business transaction:\nDelivery receivables worth \u20ac 1,500 are paid in cash.\n5. Business transaction:\nA van is sold for \u20ac 3,000, payment by bank transfer.\n6. Business transaction:\nSale of a plot of land for \u20ac 5,000 (cash payment).\n7. Business transaction:\nLoan debts are settled by bank transfer, amount \u20ac 1.000,-.\n8. Business transaction: (new)\nX withdraws \u20ac 1,000 from the bank account and deposits it in the cash box.\n9. Business transaction:\nPurchase of a machine worth \u20ac 30,000 on target\n\n"}]}
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