Date Transactions Amt Date 1st Jan Recieved cash from Kmal Gupta towards his capital 200000 2nd Jan Puchase appliences for cash 180000 5th Jan Sold appliences for cash 240000 6th Jan Opened bank account with HDFC bank. Deposited cash. 250000 15th Jan Purchased appliences on credit from INALSA Co. 150000 20th Jan Sold appliences on credit to Aakaanksha traders 210000 25th Jan Issued cheque to INALSA Co. 100000 28th Jan Recieved cheque from Aakaanksha traders 160000 30th Jan Paid selling commision to agent by cheque 13500 31th Jan Paid rent expense for the month in cash 5000 Journal Entries Particulars Folio Debit Credit Ledger 1.01.20CY to 31.01.20CY Account… Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No … Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Cash Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 001 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Kamal Gupta's Capital Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 002 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Purchases Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 003 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Sales Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 004 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… HDFC Bank Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 005 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account…INALSA Co. Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 006 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Aakaanksha Traders Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 007 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Selling Commission Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 008 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Ledger 1.01.20CY to 31.01.20CY Account… Office Rent Date Voucher 20CY No. Particulars J.F. dger o 31.01.20CY Folio No 009 Amount (₹) Balance Debit Credit Dr/Cr Amount (₹) Trial Balance As on 31 January 20CY Amount (₹) Account Heads L. F. Debit Credit