2023 Jan. Jan. 1 Gurman started business with cash 2 Paid into bank Jan. 3 Bought goods from Singh & Co. Jan. 3 Paid cartage on goods purchased Jan. 4 Purchased furniture Jan. 4 Paid advance for purchase of HP Printers for 15,000 Jan. 4 Purchased calculator. Jan. 4 Purchased computer and paid by cheque 6 Paid for Mobile bill and Internet (Office) 8 Sold goods for cash 9 Sold goods to Sharda & Co. 9 Paid cartage on goods sold to Sharda & Co. 15 Paid to Singh & Co. on account. Jan. Jan. Jan. Jan. Jan. Jan. 25 Sold goods to Ray & Co.. Jan. 27 Received cheque from Sharda & Co. in settlement of amount due from them Jan. 31 Paid for electricity charges Jan. 31 Paid salary to office staff. Jan. 31 Cash withdrawn for hospital expenses of owner. 2,00,000 60,000 20,000 300 2,000 5,000 1,000 13,000 5,700 4,000 10,000 200 17,500 5,600 9,750 1,000 1,500 7,500