Mora Enterprises had following figures as at 1st of April 2019. - Land and building 700,000 - Debtors 200,000 - Machineries 300,000 - Creditors 100,000 - Payables 30,000 2nd April 2019 - The entity has purchased 2 machineries at 300,000 each on credit basis from Kalthota Enterprises. 22nd April 2019 - Furniture has been purchased on credit from ABC Co. amounting to Rs. 550,000/-

Record the above-mentioned opening balances and transactions in the relevant primary entry books and post into the ledger.