1.Sold Goods For Cash  50,000.00

Dr. Cash  50,000.00

Cr. Sales A/c   50,000.00                                                                                        

2. Paid For Miscellaneous Expenses  5,000.00                                 

Dr. Miscellaneous Expenses A/c   5,000.00

Cr. Cash 5,000.00

3. Received From Mr. Trilok Chand  6,850.00

Allowed Him Discount    150.00

Dr. Cash                6,850.00

Dr. Discount allowed A/c   150.00

Cr. Mr. Trilok Chand  7.000.00

4. Purchase A Radio Set   690.00

Dr. Radio set A/c         690.00

Cr. Cash A/c                690.00

5. Paid Salary  6,000.00

  Dr. Salary A/c     6,000.00

  Cr. Cash   6,000.00

      6. Paid Rent  2,000.00 

      Dr. Rent paid A/c  2,000.00

      Cr.Cash 2,000.00

     7. Paid Electricity Bill  3,500.00

     Dr. Electricity bill A/c  3,500.00

     Cr. Cash  3,500.00

    8. Paid Advertisement Bill  5,000.00

    Dr. Advertisement bill A/c  5,000.00

    Cr. Cash  5,000.00

   9. Paid Into Bank 60,000.00                                                                        

Dr. Bank A/c 60,000.00

     Cr. Cash 60,000.00

  10. Cash Paid To Miss Bina And  39,300.00

    She Allowed Us Discount    700.00

    Dr. Miss Bina A/c  40,000.00

    Cr. Cash      39,300.00

     Cr. Discount  Received A/c     700.00

 11. Cash Paid To Mr. Mahesh   29,000.00

 Dr. Mr. Mahesh A/c    29,000.00

 Cr. Cash 29,000.00

12. Cash Purchase   20,000.00

Dr. Purchase A/c   20,000.00

Cr. Cash   20,000.00

13. Wages Paid 400.00

Dr. Wages A/c  400.00

Cr. Cash  400.00

14. Cash Sales  6,000.00

Dr. Cash    6,000.00

Cr. Sales A/c   6,000.00

15. Cash Received From Mr. Suresh 19,500.00                                          

And Discount Allowed    200.00

Dr. Cash    19,500.00

Cr. Mr. Suresh A/c  19,700.00

Dr. Discount  Allowed A/c    200.00

16. Cash Paid To Munna  5,750.00

      And Discount Received 250.00

Dr. Munna A/c 6,000.00

Cr. Cash 5,750.00 

Cr. Discount  Received  250.00

17. Cash Paid To Mr. Radhey  40,000.00

Dr. Mr. Radhey  A/c 40,000.00

Cr. Cash  40,000.00