Pass journal entries from the ledger given.
| Particulars | Amount | Particulars | Amount |
| To capital | 50,000 | By purchase | 20,000 |
| To sales | 12,000 | By furniture | 18,000 |
| To Rajesh loan | 8,000 | By rent a/c | 2,000 |
| | | By balance c/d | 30,000 |
| | 70,000 | | 70,000 |
