Record the following transactions in the books of Mr Ajit Bros for the month of june 2015.

1. Commenced business with cash Rs. 40000, good Rs. 30000 furniture Rs. 10000
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bank balance Rs. 15000 and taken a loan from wife Rs 15000
Purchased good for Rs. 60000 at 10 % TD and 5% CD
Sold good of Rs. 30000 at 10 % Td and 4 % CD.
Issued good of Rs 20000 to Madhav at 10 % TD.
Received cheque from Madhav after allowing him a discount of 5%.
Purchase good of Rs. 60000 at 20 % TD and 2% CD from Raj and paid him one

fourth amount.
7. Settled Raj account by paying him necessary amount by cheque and he gave us 2%
CD.
8. Issued good of Rs 50000 to Swarup at 20 % TD and 10 % CD and he paid
amount in case by cheque.
9. Received cash from Swarup Rs. 19500 in full settlement of his account
10.Purchase a machinery for Rs 25000 at 20 % TD and paid half amount in cash and
half by cheque.
11.Sold good of Rs. 10000 at 10 % TD and 5 % CD terms to Akbar and received 25%
amount in cash.
12.Akbar settled his account by paying Rs. 6500 by cheque.
13.Supplied good to Mr Sanket of Rs 6000 @ 2% CD, he paid 1/3 in cash
14.Purchase goods of Rs 5000 from kishor at 12 % TD.
15.Paid to kishor the necessary amount by cheque after deducting Rs 400 as discount
16.Received Rs. 5000 from Sanjay whose account was written as bad debts earlier.
17.Drew Rs 2000 from bank for office use and Rs. 1500 for personal use.
18.Purchased a machinery for Rs. 12000 and paid carriage on it Rs. 1000
19.Paid rent Rs 5000 half in cash and half by cheque
20.Loan repaid of his wife with interest Rs 500
21.Good costing Rs 12000 were stolen and insurance company admitted a claim for Rs
10000.
22.Personal land of Rs 500000 was sold and 50% of the amount was brought into the
business.
23.Received Rs 5500 from abhijeet in full settlement of his account of Rs 5700.
24.Cash sales Rs 50000 at 10% TD and 5 % CD
25.Credit purchase of furniture of Rs. 36000 from Anand furniture Mart
26.Settled Anand Furniture Mart account by issuing a cheque after deducting 10%
discount.
27.Purchase 500 shares of face value Rs. 100 each at Rs. 150 each and paid 2%
brokerage on that by cheque
28.Place and order with Gharat and company for good of Rs. 50000 at 10 % TD.
29.Opened current account in bank of india by depositing Rs 5000.
30.Paid carriage Rs 500 on behalf of Mehul.
31.Paid postage Rs. 200, printing and stationary Rs. 500, salary Rs. 400 , wages Rs.
300 and cartage Rs. 100