`{:((i),"Purchase of Machinery for Cash",:,"Increase in Machinery and decrease in Cash"),((ii),"Purchase of Machinery on Credit",:,"Increase in Machinery and increase in liability"),((iii),"Capital introduced by proprietor",:,"Increase in Cash and increase in Capital"),((iv),"Payment to Creditors",:,"Decrease in Cash and decrease in Creditors"),((v),"Cash withdrawn by proprietor from the business for personal use",:,"Decrease in Cash and decrease in Capital"):}`