Post the transaction to the T Accounts and balance it off. (no need to do Subledgers)

Journal entries in the books \begin{tabular}{|c|l|r|r|} \hline Date & Particulars & \multicolumn{1}{|l|}{ Debit } & \multicolumn{1}{l|}{ Credit } \\ \hline 19-May & Purchase & 18700 & \\ \hline & Cash & & 18700 \\ \hline 19-May & Accounts Payable & 33450 & \\ \hline & Cash & & 33450 \\ \hline 20-May & Sales & 13230 & \\ \hline & Cash & & 13230 \\ \hline 21-May & Accounts Receivable & 110000 & \\ \hline & Cash & & 110000 \\ \hline 21-May & Freight & 2300 & \\ \hline & Cash & & \\ \hline 21-May & Cash & 42900 & \\ \hline & Accounts Receivable & & 42900 \\ \hline & Cash & 88000 & \\ \hline 21-May & Purchase & & 88000 \\ \hline & Accounts Payable & & \\ \hline 28-May & Sales Salaries Expenses & 56000 & \\ \hline & Office Salaries Expenses & 29000 & \\ \hline & Purchase & & 85000 \\ \hline \end{tabular} \begin{tabular}{|r|l|r|r|} \hline \multicolumn{1}{|l|}{ Date } & Particulars & \multicolumn{1}{|l|}{ Debit } & \multicolumn{1}{l|}{ Credit } \\ \hline 29-May & Store Supplies & 2400 & \\ \hline & Cash & & 2400 \\ \hline 30-May & Accounts Receivable & 78750 & \\ \hline & Sales & & 78750 \\ \hline 31-May & Cash & 112300 & \\ \hline & Sales & & 110000 \\ \hline & Freight & & 2300 \\ \hline 31-May & Accounts Payable & 33000 & \\ \hline & Cash & & 33000 \\ \hline \end{tabular}