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

Rs. cash 7,600 1,900 100 1984 Rs. 1984 Dec. 1 Started business with Dec.22 Cash received from 50.000 M. Rauf in full settlement Dec. 3 Goods purchased for cash 30.000 of his account Dec. 3 Furniture purchased Dec.25 Cash paid to Zulfiqar for cash 5.000 and he allowed discount Dec. 7 Sold goods for cash 10,000 Dec 28 Cash paid for purchase Dec. 9 Sold goods to M. Rauf 8.000 of stationery Dec. 12 Goods purchased from Dec.31 Paid office rent Zulfiqar 5,000 Dec.31 Goods returned to Dec. 16 Goods sold to Ali and Zulfiqar allowed him 10. trade Dec.31 Paid salaries to staff discount 6.000 250 800 500 900