date particulars lf debit credit

1 Cash dr 75000
To capital 75000
1 Building dr 100000
To capital 100000
2 Bank dr 30000
To cash 30000
3 Ramesh dr 30000 30000
To sales
4 Wages dr 500
To cash 500
4 Purchases dr 20000
To ashu 20000
6 Cash dr 10000
To sales 10000
7 Purchases dr 10000
To cash 10000
9 Swati dr 5000
To sales 5000
9 Commission dr 7000
To commission received in advance 7000
10 Trade expenses dr 700
To cash 700
12 Furniture dr 3000
To cash 3000
12 Cash dr 29500
Discount dr 500
To ramesh 30000
13 Suman dr 20000
To sales 20000
14 Purchases dr 27000
To sudhir 27000
16 Bank dr 19500
Discount dr 500
To suman 20000
17 Goods destroyed by fire dr 2000
To purchases 2000
18 Cash 4000
Discount 1000
To swati 5000
18 Cartage
To cash
20 Drawings 5000
To cash 5000
20 10000
10000
To bank
21 Charity 2000
To purchases 2000
22 Drawings 2000
 To purchases 2000
23 Bank 16000
To cash 16000
25 Rent 1000
To cash 1000
25 Sudhir 27000
To Discount 300
To cash 26700
25 Machine 10000
To parigya 10000
28 Parigya 10000
To bank 10000
29 Telephone expenses 1200
To bank 1200
30 Salary 1500
To cash 1500

Trial balance

1. Cash 23100 dr
2. Capital 175000 cr
3. Building 100000 dr
4. Bank 44300 dr
5. Sales 65000 cr
6. Wages 500 dr
7. Purchases 51000 dr
8. Ashu(creditor?) 10000 cr
9. Commission 7000 dr
10. Commission received in advance 7000 cr
11. Trade expenses 700 dr
12. Furniture 3000 dr
13. Discount 1700 dr
14. Goods destroyed by fire 2000 dr
15. Cartage 1000 dr
16. Drawings 7000 dr
17. Charity 2000 dr
18. Rent 1000 dr
19. Machine 10000 dr
20. Telephone expenses 1200 dr
21. Salary 1500 dr