Jan 1^st started business with cash Rs. 400,000

Jan 2^nd purchased goods from Ali Rs . 35000

Jan 8^th purchased building for Rs. 100,000, land for Rs 200,000 on cash.

Jan 10^th sold goods to Hassan & co. on credit worth Rs. 25,000

Jan 14^th paid insurance premium Rs. 4,000

Jan 15^th Cash has been deposited into bank Rs. 10,000

Jan 16^th goods returned by Hassan & co. of Rs 2,000

Record the above transactions in the journal format and also make ledger accounts of the involved accounts.