1) Capital introduced in the business.

2) Purchase furniture and machinery for cash.

3) Opened a current account with Bank Muscat and cash deposited in it.

4) Purchase of fashion design materials on credit from Mr. Mohammed a supplier.

5) Computer purchased for business use on credit from Mr. Ahmed.

6) Fashion design items sold to Mr. Ali on credit.

7) Purchased a car for personal use amount paid by cash from business.

8) Manufacturing expenses paid by cash.

9) Paid salaries to employees and shop rent in the month end.

these come under which group ledger(if it expenses type if it direct or un direct)