Q1:

Date	Particulars	Debit	Credit
10.5.2020	Cash A/c Dr. Machinery A/c Dr. Capital A/c	65000 25000	90000
17.5.2020	Purchases A/c Dr. Cash A/c Payables A/c	15000	8000 7000
22.5.2020	Receivables A/c Dr. Cash A/c Dr. Sales A/c	18000 12000	30000
28.5.2020	Interest Expenses A/c Dr. Cash A/c	4000	4000
29.5.2020	Cash A/c Dr. Receivables A/c Cr	14000	14000
30.5.2020	Payables A/c Dr. Cash A/c	4500	4500

Required:

1. Post the Journal Entries into the Ledger Account
2. Prepare a Trial Balance