2017

Rs

Dec. 01

Hema started business with cash

1,00,000

Dec. 02

Open a bank account with SBI

30,000

Dec. 04

Purchased goods from Ashu

20,000

Dec.06

Sold goods to Rahul for cash

15,000

Dec.10

Bought goods from Tara for cash

40,000

Dec.13

Sold goods to Suman

20,000

Dec.16

Received cheque from Suman

19,500

Discount allowed

500

Dec.20

Cheque given to Ashu on account

10,000

Dec.22

Rent paid by cheque

2,000

Dec.23

Deposited into bank

16,000

Dec.25

Machine purchased from Parigya

10,000

Dec.26

Trade expenses

2,000

Dec.28

Cheque issued to Parigya

10,000

Dec.29

Paid telephone expenses by cheque

 1,200

Dec.31

Paid salary

4,500