On 5 June 2013 inventory is purchased for resale on credit from Henwood Ltd for the value of £550.
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| 2013 | £ | 2013 | £ | |
| 5-Jun | Capital | 550 | ||
| Henwood Ltd. | ||||
| 2013 | £ | 2013 | £ | |
| 5-Jun | Purchases | 550 | ||
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