5(b) John started a delivery service in January, 2020 and following transactions occurred: January 1: John invented cash tk. 50,000 and furniture of tk. 30,000 to start the business. Jan 5: Purchased an equipment for tk. 20,000. Cash of tk. 12,000 was paid and a note was signed for remaining cost. Jan 10: Revenue earned but not yet collected tk. 5,000. Jan 18: Paid tk. 3,000 cash on balance owed for equipment purchased on Jan 5. Jan 25: Cash received tk. 8,000 by delivering service. Required: Record above transactions in journal