Journalize the following transactions in the books of M/s Kothari & Sons, post them into ledger

and prepare trial balance for April 2016:

Apr. 1: Commenced business with Rs. 40,000.

Apr. 4: Bought goods for cash Rs. 4,000

Apr. 7: Sold goods Rs. 700 (for Cash)

Apr.10: bought goods from M/s Bahndari Bros. Rs.3,000 at 10% trade discount.

Apr.14: Purchased machinery of Rs.5,000 from M/s Kirloskar Bros.

Apr.16: Paid for transportation of machinery Rs.500 & installation charges Rs.300 on it.

Apr.20: Paid quarterly interest on borrowed amount of Rs.5,000 at 12% p.a.

Apr.24: Supplied goods to M/s Kunal & sons Rs.3,500.

Apr.27: Paid to M/s Bhandari Bros. Rs.2,600 in full settlement of account.

Apr.19: Received commission Rs.250

Apr.30: Paid conveyance to manager Rs.450