On March 1, 2004, Mr. Ali commenced his business with a cash investment of Rs. 300000. 01. Purchased Office Supplies and Furniture for cash Rs. 2000 and Rs. 10000 respectively and Equipment on credit from Mr. Michel for Rs. 15000. 02. Purchased merchandise for cash and on credit from Mr. Nasir for Rs. 30000 and Rs. 60000 respectively and paid carriage – in Rs. 2000. 03. Sold Merchandise for cash and on credit to Mr. Yasir for Rs. 20000 and Rs. 40000 respectively. 05. Purchased Merchandise on credit from Mr. Yawer Rs. 50000 and paid carriage – in Rs. 3000. 06. Paid cash to Mr. Michel Rs. 10000. 07. Returned goods to Mr. Yawer Rs. 10000. 10. Sold merchandise on credit to Mr. Saad for Rs. 30000. 11. Paid Cash to Mr. Nasir and Mr. Yawer Rs. 20000 and Rs. 10000 respectively. 12. Merchandise returned by Mr. Yasir and Mr. Saad Rs. 5000 and Rs. 10000 respectively. 15. Paid cash to Mr. Yawer Rs. 28000 in full settlement. 16. Received Cash from Mr. Yasir and Mr. Saad Rs. 15000 and Rs. 5000. 20. Paid Salaries Rs. 30000 and Rent Rs. 10000. 21. Received Cash Rs. 11000 from Mr. Saad in full settlement

Required: 

a. Give necessary Journal Entries to record the above transactions. 

b. Prepare Pre-Closing Trial Balance as on March 31, 2004. 

c. Compute net Sales. 

d. Compute Delivered Cost of Purchases.