Jan. Apr. Nov. Dec. Dec. 1 Stock in hand 5 Purchase of stationery by cheque 15 Purchase of stationery on credit from Five Star Stationery Mart 20 Purchase of stationery from petty cash 31 Stock in hand 480 800 1.280 80 240 94 Dr. Stationery Account Cr. Date Particulars Date Particulars 1.1.2017 To Balance bid 480 31.12.2017 By Profit & Loss Alc (Balancing figure) 2,400 5.4.2017 To Bank Alc 800 31.12.2017 By Balance cld 240 15.11.2017 To Five Star Stationery Mart Alc 1.280 20.12.2017 To Petty Cash Alc 80 2,640 2.640 Illustration 13 The following data is given by Mr. Singh, the owner, with a request to compile only the two personal accounts of Mr. Herbert and Mr. Robert, in his ledger, for the month of April 2017. 1 Mr. Singh owes Mr. Robert 3 15,000; Mr. Herbert owes Mr. Singh 20,000. 4 Mr. Robert sold goods worth 60,000 @ 10% trade discount to Mr. Singh. 5 Mr. Singh sold to Mr. Herbert goods prices at 30,000. 17 Record a purchase of 25.000 net from Robert, which were sold to Herbert at a profit of 15,000. 18 Mr. Singh rejected 10% of Mr. Robert's goods of 4th April. 19 Mr. Singh issued a cash memo for 10,000 to Mr. Herbert who came personally for this consignment of goods, urgently needed by him. 22 Mr. Herbert cleared half his total dues to Mr. Singh, enjoying a '12% cash discount (of the payment received 20,000 was by cheque). 26 Robert's total dues (less 10,000 held back) were cleared by cheque, enjoying a cash discount of 1,000 on the payment made. 29 Close Herbert's Account to record the fact that all but 5,000 was cleared by him, by a cheque, because he was declared bankrupt. Balance Robert's Account. 30