r20 Jan 4. 6. 9. 1. Cash in hand Rs. 50,000. 2. Paid into bank Rs. 10,000. 3. Bought goods from Hari for Rs. 200 for cash. Bought goods for Rs. 2,000 paid cheque for them, discount allowed 1% 5. Sold goods to Mohan for cash Rs. 250. Received a cheque from Shyam to whom goods were sold for Rs. 800. Discount allowed 12.5% 8. Purchased an old typewriter for Rs. 200. Spent Rs. 50 on its repairs. Bank notified that Shyam's cheque has been returned dishonoured and debited to the account in respect of charges Rs. 10. 10. Received a money order for Rs. 25 from Hari. 11. Shyam settled his account by means of a cheque for Rs. 820, Rs. 20 being for interest charged. 12 Withdrew from bank Rs 10,000 18. Discounted a bill of exchange for Rs.1,000 at 1% through bank. 20. Honoured our own acceptance by cheque Rs. 5,000. 22. Withdrew for personal use Rs. 1,000. 24. Paid trade expenses Rs. 2,000. 25. Withdrew from bank for private expenses Rs. 1,500. 26. Purchased machinery from Rajiv for Rs. 5,000 and paid him by means of a bank draft purchased for Rs. 5,005. 27. Issued cheque to Ram Saran for cash purchase of furniture Rs. 1,575. 28. Received a cheque for commission Rs. 500 from R. & Co. and deposited into bank. 29. Ramesh who owned us Rs. 500 became bankrupt and paid us 50 paisa in a rupee. 30. Received payment of a loan of Rs. 5,000 and deposited Rs. 3,000 out of it into bank. 31. Paid rent to landlord 'Mohan' by a cheque of Rs. 500. 31. Interest allowed by bank Rs. 30. 31. Half-yearly bank charges Rs. 50. r20 Jan 4. 6. 9. 1. Cash in hand Rs. 50,000. 2. Paid into bank Rs. 10,000. 3. Bought goods from Hari for Rs. 200 for cash. Bought goods for Rs. 2,000 paid cheque for them, discount allowed 1% 5. Sold goods to Mohan for cash Rs. 250. Received a cheque from Shyam to whom goods were sold for Rs. 800. Discount allowed 12.5% 8. Purchased an old typewriter for Rs. 200. Spent Rs. 50 on its repairs. Bank notified that Shyam's cheque has been returned dishonoured and debited to the account in respect of charges Rs. 10. 10. Received a money order for Rs. 25 from Hari. 11. Shyam settled his account by means of a cheque for Rs. 820, Rs. 20 being for interest charged. 12 Withdrew from bank Rs 10,000 18. Discounted a bill of exchange for Rs.1,000 at 1% through bank. 20. Honoured our own acceptance by cheque Rs. 5,000. 22. Withdrew for personal use Rs. 1,000. 24. Paid trade expenses Rs. 2,000. 25. Withdrew from bank for private expenses Rs. 1,500. 26. Purchased machinery from Rajiv for Rs. 5,000 and paid him by means of a bank draft purchased for Rs. 5,005. 27. Issued cheque to Ram Saran for cash purchase of furniture Rs. 1,575. 28. Received a cheque for commission Rs. 500 from R. & Co. and deposited into bank. 29. Ramesh who owned us Rs. 500 became bankrupt and paid us 50 paisa in a rupee. 30. Received payment of a loan of Rs. 5,000 and deposited Rs. 3,000 out of it into bank. 31. Paid rent to landlord 'Mohan' by a cheque of Rs. 500. 31. Interest allowed by bank Rs. 30. 31. Half-yearly bank charges Rs. 50