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01.4.2017 Goods purchased form Manisha ` 36,000.
01.4.2017 Stationery purchased for cash ` 2,200.
02.4.2017 Open a bank account with SBI for ` 35,000.
02.4.2017 Goods sold to Priya for ` 16,000.
03.4.2017 Received a cheque of ` 16,000 from Priya.
05.4.2017 Sold goods to Nidhi ` 14,000.
08.4.2017 Nidhi pays ` 14,000 cash.
10.4.2017 Purchased goods for ` 20,000 on credit from Ritu.
14.4.2017 Insurance paid by cheque ` 6,000.
18.4.2017 Paid rent ` 2,000.
20.4.2017 Goods costing ` 1,500 given as charity.
24.4.2017 Purchased office furniture for ` 11,200.
29.4.2017 Cash withdrawn for household purposes ` 5000.
30.4.2017 Interest received cash ` 1,200.
30.4.2017 Cash sales ` 2,300. 30.4.2017 Commission paid ` 3,000 by cheque.
30.4.2017 Telephone bill paid by cheque ` 2,000.
30.4.2017 Payment of salaries in cash ` 12,000.

Date Particulars L.F. Debit ₹ Credit ₹`
2017 Apr.01 Cash A/c Dr. 1,50,000
To Capital A/c 1,50,000
(Business started with cash)

Apr.01 Purchases A/c Dr. 36,000

To Manisha A/c 36,000

(Goods purchase on credit)

Apr.01 Stationery A/c Dr. 2,200

To Cash A/c 2,200 (Purchase of stationery for cash) Total c/f
1,88,200 1,88,200