1. The following are the transactions entered into by Mr.

A during April 2007:

Apr. 1 Opening Balances:
toc!"in"trade: #s. 1000
$ash"in"hand : #s. %00
A&ount due fro& Alpha ' $o.: #s. 2000
$ash at Ban!: #s. 1000
A&ount due to B ' $o. : #s. 2000
Mr. A brought in cash #s. 10000
Mr. A deposited #s. (000 in the ban!
Apr. 2 Mr. A purchased goods for #s. 2000 on credit fro& ) ' $o.
Mr. A purchased goods for #s. 1000 on credit fro& B ' $o.

Apr. * Mr. A purchased +urniture for #s. *000 on credit fro& # ' $o.
Mr. A purchased goods for #s. *000 on credit fro& $ ' $o.
Apr. , Mr. A sold goods to Alpha ' $o. for #s. 2000 on credit
Apr. % Mr. A recei-ed a che.ue for #s. 20000 fro& /ew 0ndia 0n-est&ent $o.
towards loan
Mr. A purchased goods for #s. %00 in cash
Mr. A paid #s. 100 towards con-eyance charges
Mr. A purchased electrical fittings for #s. %00
Apr. 1 Mr. A withdrew #s. 1000 fro& the ban! for office use
Mr. A purchased goods for #s. *000 fro& M ' $o. on credit
Apr 7 Mr. A paid #s. %00 towards office e2penses
Apr. ( Mr. A sold goods for #s. *000 to 3a&&a ' $o. on credit
Apr. 4 Mr. A paid #s. 14%0 by che.ue to ) ' $o. after ad5usting a discount of #s.
%0
Apr. 10 6aid #s. 100 towards carriage inwards
6urchased goods for #s. (000 fro& ) ' co. on credit
6urchased furniture for #s. 1%000 fro& # ' $o. on credit
6aid #s. *000 to # ' $o. by che.ue
Apr. 11 #ecei-ed a che.ue for #s. 14%0 fro& Alpha ' $o. . 7e allowed a discount
Of #s. %0
old goods for #s. (000 to 8elta ' $o. on credit.
6aid #s. 100 towards freight outward
6aid #s. 200 towards con-eyance charges
Apr. 12 9ithdrew #s. 1000 fro& the ban! towards personal e2penses
Apr. 1* 6aid #s. 200 towards tra-eling e2penses
6aid #s. 1000 to B ' $o. by che.ue
#ecei-ed a che.ue of #s. *000 fro& 3a&&a ' $o.
Apr 1% The ban! infor&ed that the che.ue recei-ed fro& 3a&&a ' $o. was
8ishonoured. Ban! charge le-ied #s. 20
Apr 11 #ecei-ed a ban! de&and draft of #s. 2400 fro& 3a&&a ' $o. towards
full and final settle&ent of the a&ount due fro& the&.
6urchased goods for #s. 2000 on credit fro& B ' $o.
Apr. 17 #ecei-ed a che.ue of #s. 7400 fro& 8elta ' $o. A discount of #s. 100
was allowed.
Apr. 1( old goods for #s. %00 to Mr Asho! on cash
old goods for #s. 2000 to 8elta ' $o. on credit
Apr 14 6aid ) ' $o. #s. 7400 by che.ue. 8iscount allowed #s. 100
Apr 20 9ithdrew #s. 2000 fro& the ban! towards office cash
Apr 21 6urchased goods for #s. *000 fro& ) ' $o. on credit
Apr 22 6aid #s. 1%000 to # ' $o. by che.ue
Apr 2* 6aid #s. 1200 towards insurance e2penses
Apr 2, 6aid rent of #s. 2000 by che.ue
Apr 2% old goods for #s. *000 to Alpha ' $o. on credit
old goods for #s. 2000 to Beta ' $o. on credit
Apr 21 6aid #s. 200 towards con-eyance e2penses
Apr 27 old goods for #s. %00 to Mr : on cash
Apr 2( 6urchased goods for #s. 1000 fro& ) ' $o. on cash
Apr 24 #ecei-ed a ban! che.ue of #s. 24%0 fro& Alpha ' $o. towards
full and final settle&ent of the a&ount due fro& the&.
Apr. *1 6aid #s. 1000 towards wages in cash
6aid #s. 1%00 towards salaries in cash
#e.uired:
1; 6ass the necessary 5ournal entries.
2; 6ost the transactions appropriately into <edger
*; 6repare the Trial Balance after drawing the balances for& 3eneral <edger and
$ash Boo!.