9. Post ledger accounts for the following journal entries In the books of Ananth Journal entries Date Particulars LE Debit Credit 2018 Jan. 1 Cash A/c To Ananth's capital A/c Dr. 70,000 70,000 (Commenced business with cash) 2 Purchases A/c Dr. 30,000 To X and Co. A/c 30,000 (Credit purchases made) 3 Bank A/c To Cash A/c Dr. 40,000 40,000 (Cash deposited into bank) 4 Buildings A/c Dr. 95,000 To Land Co. A/c 95,000 (Building bought on credit) 5 Cash A/c To Bank A/c Dr. 5,000 5,000 (Cash withdrawn from bank for office use) 6 Drawings A/c Dr. 4,000 To Bank A/c 4,000 (Cash withdrawn from bank for personal use) 7 Charities A/c Dr. 3,000 To Purchases A/c 3,000 (Goods given for charities) 8 Drawings A/c To Purchases A/c Dr. 12,000 12,000 (Goods taken over for personal use) 9 Sales promotion A/c Dr. 3,000 To Purchases A/c 3,000 (Goods distributed as free samples) 10 Office expenses A/c Dr. 200 To Purchases A/c 200 (Goods used for office use)