ABC Company started business on November 6, 2013. The business was started with 300,000 cash. The transactions they engaged in during their first month of business are below: Date Transactions in Rupees November 1-2013: An amount of 300,000 was invested by the owner in business. November 8-2013: An amount of 50,000 was paid for six months of rent. November 9-2013: Equipment costing 100,000 was purchased using 40,000 cash. The remaining amount of 60,000 is a one-year note. November 10-2013: Office supplies were purchased totaling 25,000 on account. November 16-2013: Received 39,400 in cash for services rendered to customers.

November 16-2013: Paid the account for office supplies purchased November 10. November 20-2013: 63,900 worth of services were given to customers. Received cash amount of 43,700. Customers promised to pay remaining amount of 20,200. November 21-2013: Paid employees' wages for November totaled 23,500. November 21-2013: Received 20,200 in cash for services rendered to customers on November 20. November 22-2013: Received 6,300 in cash as advanced payment from customers. November 27-2013: Office supplies were purchased totaling 3,500 on account. November 28-2013: Electricity bill received totaling 1,850. November 28-2013: Phone bill received totaling 2,650. November 28-2013: Miscellaneous expenses totaled 4,320. Required: Prepare journal entries for these transactions, post the journal entries to ledger accounts, and prepare a trial balance