Journalise the following transactions in the books of Arun and post them to ledger accounts.

2017 Dec		Rs.
1	Arun started his business with cash	10,000
3	Bought goods for cash	1,500
8	Sold goods to Krishna on credit	4,000
14	Purchased goods from Govind on credit	2,000
25	Received cash from Krishna	3,000
28	Cash paid to Govind	1,000

Journalise the following transactions and post them to the ledger.

2017 July		Rs.
1	Cash in hand	50,000
5	Goods purchased by cash	30,000
7	Insurance paid	2,500
10	Machinery purchased for cash	9,000
15	Interest received	2,000
18	Goods sold for cash	7,000

Pass journal entries for the following transactions and post them in the ledger accounts.

2017 June   1	Basu started business with cash Rs. 50,000
4	Purchased furniture by paying cash for Rs. 6,000
7	Purchased machinery on credit from Harish Rs. 10,000
10	Bought goods for cash Rs 4,000
18	Paid insurance premium Rs 100

Journalise the following transactions and post them to ledger. On May 20, 2018, Ram paid salaries Rs.15,000; Electricity charges Rs. 8,000 and wages Rs. 2,000.

In the books of Ram Journal entries

Date	Particulars	L.F.	Debit Rs.	Credit Rs.
2018
May 20	Salaries A/c                    Dr.		15,000
	Electricity charges A/c     Dr.		8,000
	Wages A/c                      Dr.		2,000
	To Cash A/c			25,000
	(Expenses paid)

Bharathi is a sole trader dealing in oil products for the past five years. The books of accounts showed the following balances on 1^st April 2018: Cash in hand Rs. 25,000; Cash at bank Rs. 3,00,000. The following transactions took place for the month of April 2018.

April 1	Goods bought by giving cheque Rs. 30,000
5	Goods sold to Naveen and payment received through NEFT Rs. 40,000
6	Goods sold to Xavier for cash Rs. 20,000
9	Goods sold on credit to Abdul for Rs. 25,000
18	Cash received from Abdul Rs. 10,000

Pass Journal entries for the above transactions and prepare ledger accounts.