Dr. Cr. Name of Account () Cash A/C 9,46,400 Capital A/C 7.50,000 Loan from Wife A/C 2,50,000 Purchases A/C 51,500 Aniket's Alc Vishakha's A/C Sales Alc 21000 Bank A/C 22,400 Loss by Fire A/C 5,500 Commission A/C 3500 Discount Alc 100 Loss by Theft Alc 1,000 Interest A/C 2,400 Total 05 10,26,900 10,26,900 Illustration 23. Journalize the following transactions in the books of M/s Kothari & Sons, post them into ledger and prepare trial balance for April 2013: Apr. 1: Commenced business with 3 40,000. Apr. 4: Bought goods for cash 4,000 Apr. 7: Sold goods * 700 (for Cash) Apr. 10: Bought goods from M/s Bhandari Bros. +3,000 at 10% trade discount. Apr. 14: Purchased machinery of 5,000 from M/s Kirloskar Bros. Apr. 16: Paid for transportation of machinery 3 500 & installation charges 7300 on it. Apr. 20 Paid quarterly interest on borrowed amount of 5,000 at 12% p.a. Apr. 24: Supplied goods to M/s Kunal & Sons 33,500. Apr. 27: Paid to M/s Bhandari Bros. *2600 in full settlement of account. Apr. 28: M/s Kunal & Sons returned goods worth 3300 & paid for 1.200 on account. Apr. 29: Received commission 250. Apr. 30: Paid conveyance to manager 450