1. Paid Office Expenses            70.00

Dr. Office Expenses A/c            70.00

Cr. Cash           70.00

2. Sold Goods To Jagdish    5,200.00

Dr. Jagdish A/c         5,200.00

Cr. Sales A/c      5,200.00

3. Sold Goods To Rajesh       5,200.00

Dr. Rajesh A/c   5,200.00

Cr. Sales A/c     5,200.00

4. Sold Goods To Mahesh Chand                 500.00

Dr. Mahesh Chand A/c         500.00

Cr. Sales A/c     500.00

5. Payment Received By Cheque From Jagdish       3,000.00

Dr. Cash      3,000.00

Cr. Jagdish A/c      3,000.00

6. Paid to Ram Chandra By Cheque      7,000.00

Discount Paid by him      300.00

 Dr. Ram Chandra A/c      7,300.00

Cr. Cash      7,000.00

Cr. Discount Received A/c    300.00

7. Received Cheque From Mahesh Chandra          5,500.00

    Discount allowed        500.00

 Dr. Cash   5,500.00

 Cr. Mahesh Chandra A/c       6,000.00                       

 Dr. Discount Allowed A/c    500.00

8. Capital Paid Into Bank     50,000.00

A. Dr. Cash   50,000.00

Cr. Capital A/c        50,000.00

B. Dr. Bank A/c        50,000.00

Cr. Cash       50,000.00

9. Bought Stationery For Cash        500.00

Dr. Stationary A/c     500.00

Cr. Cash       500.00

10. Bought Goods From Cash          50,000.00

Dr. Purchase A/c         50,000.00

Cr. Cash     50,000.00

11. Bought Postage Stamps           300.00

Dr. Postage Stamps A/c     300.00

Cr. Cash    300.00

12. Sold Goods For Cash          20,000.00

Dr. Cash             20,000.00

Cr. Sales A/c          20,000.00

13. Bought Office Furniture From Bannnerji        100.00

Dr. Furniture A/c     100.00

Cr. Bannnerji     100.00

14. Sold Goods To Mahindra        7,500.00

Dr. Mahindra A/c         7,500.00

Cr.   Sales A/c     7,500.00

15. Paid to Bannerji Bros By Cheque         5,000.00

Dr. Bannerji Bros A/c          5,000.00

Cr. Bank A/c              5,000.00

16. Sold Goods To Ramesh & Company        10,000.00

Dr. Ramesh And Company A/c       10,000.00

Cr. Sales A/c   10,000.00

17. Bought Goods For S.Sethj & Bros.        5,000.00

Dr. Purchase A/c            5,000.00

Cr. S.Sethj & Bros A/c     5,000.00

18. Bought  Goods For Cash From S .Narayin & Company     5,000.00

Dr. Purchase A/c        5,000.00

Cr. S .Narayin & Company A/c          5,000.00

19. Sold Goods To Rakesh       70,000.00

Dr. Rakesh A/c           70,000.00

Cr.   Sales A/c           70,000.00

20. Ramesh And Company Paid in Bank Account           59,800.00

      in Full Settlement          200.00

Dr. Ramesh And Company A/c      60,000.00

Cr. Bank A/c        59,800.00

Cr. Discount Allowed A/c        200.00

21. Paid Salary 25,000.00

Dr. Salary A/c   25,000.00

Cr. Cash         25,000.00