23. Journalise the following transactions and post them to their respective accounts in ledger.
2019
P. K. Ghosh started business with cash
Jan. 1
Jan. 1
Jan. 2
Jan. 4
Jan. 5
Jan. 7
Jan. 9
Jan. 10
Deposited cash into bank
25,000
Purchased from Roy on credit
15,000
10,000
Cash purchases
5,000
Purchased furniture for cash
3,000
Purchased stationery for cash
500
Sold goods to Dass Gupta
15,000
Sold goods for cash
5,000
Returned goods to Roy
800
Paid cheque to Roy in full settlement
9,000
Dass Gupta returned goods
1,000
Cheque received from Dass Gupta in full settlement
13,500
Goods taken by Ghosh for personal use
500
Paid telephone charges 500, wages * 1,000, salaries * 1500 and office rent 2,000
Jan. 12
Jan. 14
Jan. 16
Jan. 18
Jan. 20
Jan. 30
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