916 Deepesh's Account Dr. Date Particulars Particulars J. Amount Date F. 8,000 Cr. J. Amount F. 2017 Feb 28 To Computer A/c Dr. Date Computer Account Cr. Particulars J. Amount Date Particulars J. Amount F F. 2017 Feb 28 By Dipesh 8,000 Computer Example 09: Enter the following transactions in the subsidiary books of M/s Vishal & Co and post them into ledger. 2017 02 Mar Purchased goods from Vimla Kirana Bhandar, Invoise No 107 20 kg Cashew @ * 500 per kg. Trade discount 2% 08 Mar Sold goods to Jignesh Dry-Fruits, Invoice No 205 10 kg Almonds @ 800 per kg 5 kg Walnuts @ 2,000 12 Mar Returned 2 kg Cashew to Vimla Kirana Bhandar, Debit Note No 10 15 Mar Purchased goods from Jayesh , Invoice No 57 10 kg Raisions @ 300 per kg 15 kg Almonds @ 700 per kg 17 Mar Jignesh Dryfruits returned 2 kg Almonds and 1 kg walnuts Credit Note No 20 18 Mar Returned to Jayesh 3 kg Raisions they sent credit Note 20 20 Mar Sohan became insolvent and nothing could be received from him for A payment of 500 23 Mar Sold goods to Amritlal, Invoice No 208 10 kg Cashew @ 600 per kg, trade discount 2% 25 Mar Withdraw goods for personal use