Journalize the following transaction and also make ledger & trial balance account as well.

2.SL. Journalise the following transactions, post in the ledger and prepare a trial balance: 1989 Jan. 1 Mr. Nadeem commenced business with Rs. 40,000 cash, furniture worth Rs. 5.000, motor-car valued at Rs. 12,000 and stock worth Rs. 20,000. "3 Deposited into Bank Rs. 38,000. "5 Purchased goods on account from Imran worth Rs. 9,000. "6 Sold goods to Babar on credit for Rs. 6,000. "8 Bought office supplies from Rafiq & Co. for cash Rs. 200. "10 Goods sold for cash Rs. 2,000., "M Paid Rs. 600 as travelling expenses to salesman. "12 Withdrew from the bank for personal use Rs. 1,000. "16 Withdrew from bank for office use Rs. 3,000. "19 Issued a cheque to Imran of Rs. 8,800 in full settlement of his account. "22 Paid carriage in cash Rs. 400. "25 Received a cheque from Babar for Rs. 6,000. "31 Paid rent of the building by cheque Rs. 300. "31 Commission received Rs. 200. "31 Bank charges made by bank Rs. 25. Ans: [Trial Balance total: R$ 85,400)