18 Following transactions are provided to you; March 1: Started business with cash Rs. 200,000 and bank balance Rs. 100,000. March 2: Deposited into bank Rs. 50,000. March 5: Purchased goods from creditors for Rs. 40,000 and paid cash Rs. 10,000 only. March 8: Sold goods for Rs. 50,000 and received cheque for Rs. 20,000 only. March 10: Paid: salary Rs. 20,000; interest Rs. 30,000; and commission Rs. 10,000. March 12: Paid to creditors Rs. 1,600 after deducting discount @ 20%. March 15: Returned goods from Sahana Rs. 12,000. March 20: Received interest Rs. 4,000 and commission Rs. 5,000 by cheque. Required: Journal entries and cash a/c [8+2]