Enter the following Transactions in the Journal of Mudit:
| 2017 | ₹ | |
| Jan.01 | Commenced business with cash | 1,75,000 |
| Jan.01 | Building | 1,00,000 |
| Jan.02 | Goods purchased for cash | 75,000 |
| Jan.03 | Sold goods to Ramesh | 30,000 |
| Jan.04 | Paid wages | 500 |
| Jan.06 | Sold goods for cash | 10,000 |
| Jan.10 | Paid for trade expenses | 700 |
| Jan.12 | Cash received from Ramesh | 29,500 |
| Discount allowed | 500 | |
| Jan.14 | Goods purchased for Sudhir | 27,000 |
| Jan.18 | Cartage paid | 1,000 |
| Jan.20 | Drew cash for personal use | 5,000 |
| Jan.22 | Goods use for household | 2,000 |
| Jan.25 | Cash paid to Sudhir 26,700 | 26,700 |
| Discount allowed | 300 |
In the Books of Himasuh
Journal
| Date | Particulars | Debit Amont (Rs.) | Credit Amont (Rs.) | |
| 2006 | ||||
| Jan.01 | Building A/c | Dr. | 1,00,000 | |
| Cash A/c | Dr. | 1,75,000 | ||
| To Capital A/c | 2,75,000 | |||
| (Commenced business with cash and building) | ||||
| Jan.02 | Purchase A/c | Dr. | 75,000 | |
| To Cash A/c | 75,000 | |||
| (Goods purchased for cash) | ||||
| Jan.03 | Ramesh | Dr. | 30,000 | |
| To Sales A/c | 30,000 | |||
| (Goods sold to Ramesh) | ||||
| Jan.04 | Wages A/c | Dr. | 500 | |
| To Cash A/c | 500 | |||
| (Wages paid in cash) | ||||
| Jan.06 | Cash A/c | Dr. | 10,000 | |
| To Sales A/c | 10,000 | |||
| (Goods sold for cash) | ||||
| Jan.10 | Trade Expenses A/c | Dr. | 700 | |
| To Cash A/c | 700 | |||
| (Trade expenses paid in cash) | ||||
| Jan.12 | Cash A/c | Dr. | 29,500 | |
| Discount Allowed A/c | Dr. | 500 | ||
| To Ramesh | 30,000 | |||
| (Cash received from Ramesh and allowed to him) | ||||
| Jan.14 | Purchase A/c | Dr. | 27,000 | |
| To Sudhir | 27,000 | |||
| (Goods purchased from Sudhir on credit) | ||||
| Jan.18 | Cartage A/c | Dr. | 1,000 | |
| To Cash A/c | 1,000 | |||
| (Cartage paid in cash) | ||||
| Jan.20 | Drawing A/c | Dr. | 5,000 | |
| To Cash A/c | 5,000 | |||
| (Cash drawn for period use) | ||||
| Jan.22 | Drawing A/c | Dr. | 2,000 | |
| To Purchase A/c | 2,000 | |||
| (Goodsdrwn from business for households use) | ||||
| Jan.25 | Sudhir | Dr. | 27,000 | |
| To Cash A/c | 26,700 | |||
| To Discount Received A/c | 300 | |||
| (Cash paid to Sudhir and discount received) | ||||
| Total | 4,83,200 | 4,83,20 |