Journalise the following transactions of Mr. Ravi and post them in the ledger and balance the same.

2016 June	.
1	Ravi invested Rs. 5,00,000 cash in the business.
3	Paid into Bank Rs. 80,000
5	Purchased building for Rs. 3,00,00
10	Sold goods for Rs. 80,000
15	Withdrew cash from bank Rs. 10,000
30	Paid Salary Rs. 15,000

Journalise the following transactions in Tmt. Rani's Journal and post them to ledger.

2003 Sep		Rs
1	Tmt. Rani started business with	3,00,000
5	Opened a current account with Indian Overseas Bank	50,000
12	Bought goods from Tmt. Sumathi	90,000
18	Paid to Tmt. Sumathi	90,000
20	Sold goods to Tmt. Chitra	1,26,000
28	Tmt. Chitra settled her accounts

Journalise the following transactions in Thiru. Kumaran books and post them to ledger.

2013Aug.		Rs
5	Sold goods to Arumugam on Credit	17,500
9	Bought good for cash from Chellapan	22,500
12	Met Travelling expenses	2,500
15	Received 80,000 from Sivakumar as loan
21	Paid wages to workers	3,000

Post the following transactions directly in the ledger.

2014 May		Rs
1	Started business with cash	50,000
5	Bought goods from Chandrasekar on Credit for	15,000
8	Sold Goods to Nehru on Credit for	25,000
10	Goods returned to Chandrasekar	500
15	Goods returned from Nehru	2,500
20	Settled Chandrasekar's Account
25	Nehru settled his Account

Post the following transations direct into ledger of Mr. Ratnakumar.

2017 July		Rs
1	Started business with	60,000
5	Cash paid into Bank	20,000
7	Withdrew cash Rs 5,000 for office use
8	Withdrew by cheque for personal use	500
10	Paid Salaries by cheque	3,000
15	Furniture purchased by cheque	5,000