1. Started business with cash Rs. 800000 and bank balance Rs. 200000.

2. Purchased goods on credit Rs. 20000.

3. Paid salary of Rs. 6000

4. Sold goods for cash Rs. 8000.

5. Paid rent and wages Rs. 5000 and 6000 respectively

6. Received commission Rs. 1500 on food delivery

7. Issued a cheque of Rs. 5000 to Sita for wages

8. Paid commission to Prasin of Rs. 3000.

9. Purchased furniture Rs. 4000.

10. Sold goods on credit Rs. 7000.

11. Purchase goods for Rs. 10000 from Hari Stores and paid 40% cash immediately

12. Returned goods to Hari store Rs. 1500.

13. Sold goods for Rs. 2000 at a discount of 10%

14. Purchase computer for Rs. 5000.

15. Food delivery charge Rs. 1000.

16. Paid Rs. 9000 to Anita after deducting 10% discount.

17. Sold goods for RS. 8000 cash and Rs 2000 on credit.

18. Goods of Rs10,000 were destroyed by fire and insurance company accepted the claim of Rs 8,000 only.

19. Mr gurung declared insolvent. He paid 30% of his debt amounting to Rs 6,000 in full settlement

20. Purchased a coffee machine of Rs. 4500 and paid to Rs. 2000 in cash and balance by cheque

21. Paid salary due Rs. 5500.

22. Goods worth Rs 5000 were stolen by theft. 1/4th of the claim was admitted by insurance company.

23. Withdrawn cash from bank Rs. 60000 for restaurant use and Rs. 40000 for personal use.

24. Received loan from Mrs Kajal Rs. 50000

25. Paid advance rent to landlord Rs. 12000.

26. Cash Purchases Rs. 9000.

27. Cash sales Rs. 7000

28. Sold food to Kashi RS. 3500.

29. Repaid loan of Kajal with interest Rs 60000.

30. Cash deposited into bank Rs. 65000.

31. Purchased vegetables on credit from Raman Rs. 2500.

Required: a) Journal entries b) Ledger c) Trial balance