Chandran is a sole trader dealing in sports items. From the following

transactions, pass journal entries for the month of March, $2018.$

March Rs$.$

$1$ Commenced business with cash $4,00,000$

$2$ Cash deposited into bank $3,00,000$

$3$ Purchased goods from Ravi and payment made through net

banking $90,000$

$4$ Sales made to Kumar, who deposited the money through CDM $10,000$

$5$ Sales made to Vivek, who made the payment by debit card $60,000$

$6$ Sold goods to Keerthana, who made the payment through credit

card $50,000$

$7$ Dividend directly received by bank $2,000$

$8$ Money withdrawn from ATM $3,000$

$9$ Salaries paid through ECS $6,000$

$10$ Cricket bats donated to a trust $10,000$