Show direct posting to ledger account for the following transactions and prepare trial balance:

(i) Ramesh started business with cash ₹2,50,000
(ii) Deposited cash into bank ₹1,20,000
(iii) Purchased furniture for ₹35,000 in cash
(iv) Purchased goods from Deepak of ₹15,000 in cash
(v) Purchased goods from Deepak of ₹12,000
(vi) Paid salary for the month ₹7,500
(vii) Sold goods to Mohan of  ₹37,000 in cash
(viii) Sold goods to Mohit of ₹18,000
(ix) Received commission ₹3,000 by cheque
(x) Paid to Deepak ₹12,000 by cheque
(xi) Received cheque from Mohit of ₹18,000
(xii) Paid rent for the month by cheque ₹8,000