Jeyaseeli is a sole proprietor having a provisions store. Following are the transactions during the month of January, $2018.$ Journalise them.

Jan. Rs$.$

$1$ Commenced business with cash $80,000$

$2$ Deposited cash with bank $40,000$

$3$ Purchased goods by paying cash $5,000$

$4$ Purchased goods from Lipton & Co$.$ on credit $10,000$

$5$ Sold goods to Joy and received cash $11,000$

$6$ Paid salaries by cash $5,000$

$7$ Paid Lipton & Co$.$ by cheque for the purchases made on $4$th Jan.

$8$ Bought furniture by cash $4,000$

$9$ Paid electricity charges by cash $1,000$

$10$ Bank paid insurance premium on furniture as per standing instructions $300$