Suresh, Kanpur commenced business on 1st January, 2018 introducing capital in cash Rs. 1,00,000. His other transactions during the month were as follows:
| 2018 Jan 1 | Stated business with cash | Rs.100,000 |
| Jan 2 | Bought goods for cash | Rs.20,000 |
| Jan 3 | Sold goods for cash | Rs.7,000 |
| Jan 15 | Sold goods to shravan Delhi | 6,000 |
| Jan 18 | Bought goods on Credit from Anurag, Kanpur | 60,000 |
| Jan 19 | Goods returned to Anurag | 5,000 |
| Jan 20 | Sold goods for cash | 30,000 |
| Jan 22 | Paid electricity bill | 1,000 |
| Jan 28 | Paid for telephone bill | 500 |
| Jan 29 | Paid rent | 800 |
| Jan 31 | Paid wages | 300 |
Enter the above transactions in his books of account.
