record the following transactions in the journal of anand and open only personal acc 618978

Record the following transactions in the journal of Anand and open only personal account in the ledger and balance them.

2009

May 1

Anand

started business with Rs 1,00,000.

May 2

Purchased goods from Sachin Rs 25,000.

May 7

Purchased furniture Rs 12,000 from King Enterprises.

May 9

Goods returned to Sachin – Rs 650.

May 13

Goods sold to Gopi for Rs 9,000.

May 15

Paid to Sachin Rs 19,500 and discount received Rs 500.

May 17

Goods returned by Gopi Rs 350.

May 25

Cash returned from Gopi – Rs 7,000.

May 27

Paid rent by cheque to the landlord Rs 5,000.

May 30

Paid to Sachin Rs 2,000.