ABC Resort is having the following balances at December 31, listed in tabular form: Owner's Assets Liabilities Equity Cash (Rs.) Equipmen Building Furnishings (Rs.) Notes Accounts Capital (Rs.) (Rs.) 75,000 (Rs.) 400,000 Payable (Rs.) 150,000 Payable (Rs.) 150,000 Balances 25,000 100,000 300,000 Early in the month, the company carried out the following transactions: 1. The owner of the business invested cash and office equipment in the business for Rs. 200,000 and 300,000 respectively from his personal funds. 2. Purchased funiture on credit at Rs. 80,000 from a well-known supplier. 3. Purchased items of equipment at Rs. 90,000 paying cash Rs. 40,000 and signed a note for the balances. 4. Paid one fourth liability for transaction no. 2 5. An additional part of building was constructed at a contract of Rs. 150,000. The amount was paid to contractor through office accountant. Required: Record the above mentioned transactions in the tabular arrangement. Show the total of each column after each transaction.