Illustration 19. Journalise the following transactions in the books of Mr. Roy 2013 April 1 He started business with a capital of - Plant * 10,000, Bank 8,000, Stock 12,000 2 Bought furniture for resale * 5,000 Bought furniture for Office decoration 3,000 3 Paid rent out of personal cash for + 2,000 8 Sold furniture out of those for resale * 6,000 12 Paid Salary to Mr. X for 3 1,200 FINANCIAL ACCOUNTING I 1.49 Accounting Process 15 Purchased goods from Mr. Mukherjee for cash 3,000 18 Sold goods to Mr. Sen on credit for 8,000 20 Mr. Sen returned goods valued * 1,000 22 Received cash from Mr. Sen of 6,500 in full settlement 28 Bought goods from Mr. Bose on credit for 5,000 30 Returned goods to Mr. Bose of 500 and paid to Mr. Bose 4,000 in full settlement