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

1.52. Mr. Saeed started his business with cash Rs. 65,000, Furniture Rs. 20,000 and Building Rs. 1,00,000 on ist January, 1990. His transaction during the month were as follows: .1990 Jan.1 Purchased goods on account from Asif worth Rs. 15,000. "2 Purchased goods for cash Rs. 30,000. "3 Sold goods for cash Rs. 22,000. "5 Sold goods to Shahid & Sons for Rs. 14,000. "8 Purchased a typewriter for Rs. 8,000. "10 Bought an iron safe for Rs. 4,000. "12 Made purchases from Salman Rs. 18,000. "14 Opened Bank Account with Rs. 20,000. 105 LEDGER: THE MAIN BOOK OF ACCOUNTS "16 Received a cheque from Shahid & Sons for Rs. 9,000. "18 Issued a cheque in favour of Asif for Rs. 8,000. "20 Cheque received from Shahid & Sons paid into the bank. "22 Goods sold for cash Rs. 19,000 and paid into the bank. "24 Paid a cheque to Salman for Rs. 17,800 in full settlement of his account. "26 Received cash from Shahid & Sons Rs. 4,900 in full settlement of their account. "28 Withdrew cash for personal use Rs. 3,000. "30 Paid electricity bill Rs. 1,000. "31 Paid the following expenses by cheques: Salaries Rs. 2,000, insurance Rs. 1,000