Record the following transactions in the appropriate books of prime entry, post them into ledger and make a trial balance.

January 1 Opening cash balance ` 10,000 Bank balance ` 50,000 5 Additional capital brought by the proprietor ` 10,000

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10 Deposited in the bank 2000 15 18 Purchased goods worth 2000 less 5% cash discount from Mr.Amit Sold goods worth 5000 to Ms.Daniella 20 Purchased goods worth 2000 from Mr.Amit on credit basis 25 Returned goods worth 500 to Amit 28 Purchased stationery worth 100 from super stationery mart 30 Received a cheque of 1000 from Ms.Daniella and deposited in the bank. 31 Deposited in the bank all cash in excess of 1000