Show the direct ledger postings for the following transactions:

2016 July
1	Shankar commenced business with a cash Rs. 1,00,000
5	Sold goods for cash Rs. 10,000
9	Wages paid Rs. 6,000
19	Salaries paid Rs. 8000
20	Advertisement expenses paid Rs. 4,000

Journalise the following transactions in the booksof Vasu and post them to ledger accounts.

2017 Nov.
1	Cash in hand Rs. 1,00,000; Cash at bank: Rs. 30,000
2	Vasu sold goods to Jothi for Rs. 25,000 against a cheque and deposited the same in the bank
4	Received as commission Rs. 5,000
8	Bank paid Rs. 15,000 directly for insurance premium of Vasu.
15	Cash deposited into bank Rs. 30,000
20	Cash withdrawn from bank for personal use Rs. 45,000.

Prepare a Sales account from the following transactions.

2018 Jan.		Rs.
1	Sold goods to Sam	4,000
4	Sold goods to Suresh	2,500
11	Sold goods to Joy	8,000
17	Sold goods to Rajan	3,000

Show the direct ledger postings for the following transactions:

2017 June		Rs.
1	Raja commenced business with cash	50,000
6	Sold goods for cash	8,000
8	Sold goods to Devi on credit	9,000
15	Goods purchased for cash	4,000
20	Goods purchased from Shanthi on credit	5,000

The following balances appeared in the books of Kumaran on April 1, 2017.
Assets: Cash Rs. 1,00,000; Stock Rs. 40,000; Amount due from Rohit Rs. 10,000;
Furniture Rs. 10,000; Liabilities: Amount due to Anush Rs. 40,000;
Kumaran's capital Rs. 1,20,000
Find the capital and show the ledger posting for the above opening balances.