82. For the transactions given below, prepare the Journal, Ledger and Trial Balance. 2008, May 1: Opened a hardware shop with Rs. 10,000/- 3: Brought grinding wheels worth Rs. 6.000/- 5: Sold grinding wheels to A Rs. 4,000/- 6: Commission paid Rs. 50/ - 9: Paid to bank Rs. 1,000/ 12: Shop rent paid Rs. 300/ 14. Purchased conduit pipes Rs. 3,000/- 16. Conduit pipes sold Rs. 2,000/- 17: Brought welding electrodes Rs. 1,000/