April 1. Cash introduced into business by Ram Lal 40,000.
April 3. Opened a current account in Punjab National Bank 325,000.
April 5. Purchase Goods for cash 8,000.
April 7. Rent paid by cheque 1,500.
April 12. Cash sales 12,000.
April 16,
Cash received as a commission 400.
,000
April 18. Goods sold to Sh. Manav Mahajan 9,000.
April 22. Salary paid to Divyanshu by cheque * 6,000
April 25. Stationery purchased from M/s Raja Stationers by cheque * 2,200.
April 28. Goods returned by Manav Mahajan for 1,500 and the balance received by
cheque.
2000
000
April 30. Electricity expenses paid for the month * 1,300.
000
CGST and SGST is levied @ 6% each on intra-state sale and purchase.
00
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