1.Sold Goods For Cash  50,000.00

[F8] Dr. Cash  50,000.00

       Cr. Sales A/c   50,000.00  (Sales)                                                                                     

2. Paid For Miscellaneous Expenses  5,000.00                                 

[F5] Dr. Miscellaneous Expenses A/c   5,000.00 (Expenses Indirect)

       Cr. Cash 5,000.00

3. Received From Mr. Trilok Chand  6,850.00

Allowed Him Discount    150.00

[F6] Dr. Cash                6,850.00

      Cr. Mr. Trilok Chand  7.000.00 (Sundry Debtors)

       Dr. Discount allowed A/c   150.00 (Expenses Indirect)

4. Purchase A Radio Set   690.00

[F9] Dr. Radio set A/c         690.00 (Expenses Indirect)

       Cr. Cash A/c                690.00

5. Paid Salary  6,000.00

[F5]  Dr. Salary A/c     6,000.00 (Expenses Indirect)

        Cr. Cash   6,000.00

  6. Paid Rent  2,000.00 

  [F5] Dr. Rent Paid A/c  2,000.00 (Expenses Indirect)

         Cr. Cash 2,000.00

  7. Paid Electricity Bill  3,500.00

  [F5] Dr. Electricity bill A/c  3,500.00 (Expenses Indirect)

         Cr. Cash  3,500.00

 8. Paid Advertisement Bill  5,000.00

  [F5] Dr. Advertisement bill A/c  5,000.00 (Expenses Indirect)

    Cr. Cash  5,000.00

9. Paid Into Bank 60,000.00                                                                        

[F4] Dr. Bank A/c 60,000.00 (Bank)

      Cr. Cash 60,000.00

 10. Cash Paid To Miss Bina And  39,300.00

    She Allowed Us Discount    700.00

  [F5] Dr. Miss Bina A/c  40,000.00 (Sundry Creditors)

         Cr. Cash      39,300.00

         Cr. Discount  Received A/c     700.00 (Indirect Income)

 11. Cash Paid To Mr. Mahesh   29,000.00

 [F5] Dr. Mr. Mahesh A/c    29,000.00 (Sundry Creditors)

        Cr. Cash 29,000.00

12. Cash Purchase   20,000.00

[F9] Dr. Purchase A/c   20,000.00 (Purchase)

       Cr. Cash   20,000.00

13. Wages Paid 400.00

[F5] Dr. Wages A/c  400.00 (Expenses Direct)

       Cr. Cash  400.00

14. Cash Sales  6,000.00

[F8] Dr. Cash    6,000.00

       Cr. Sales A/c   6,000.00 (Sales)

15. Cash Received From Mr. Suresh 19,500.00                                          

And Discount Allowed 200.00

[F6] Dr. Cash    19,500.00

       Cr. Mr. Suresh A/c  19,700.00 (Sundry Debtors)

       Dr. Discount  Allowed A/c    200.00 (Expenses Indirect)

16. Cash Paid To Munna  5,750.00

      And Discount Received 250.00

[F5]  Dr. Munna A/c 6,000.00 (Sundry Creditors)

Cr. Cash 5,750.00 

Cr. Discount  Received  250.00 (Indirect Income)

17. Cash Paid To Mr. Radhey  40,000.00

[F5] Dr. Mr. Radhey  A/c 40,000.00 (Sundry Creditors)

       Cr. Cash  40,000.00