# data[].attributes.body
July1  cash 10000(debit).
capital 10000(credit)
July2  motor vehicles 6500(debit)
cash 6500(credit)
July3  expense 125(debit)
account payables 125(credit)

# data[].attributes.body
7 spare parts (debit)150
cash (credit)150
8 spare parts (debit)   3750
liability ( credit) 3750
9 expense (debit )360
cash (credit)     360