Enter the following transactions in subsidiary books and post them into ledger accounts and prepare
trial balance in the books of Rama Bros., Haridwar :
The following balances existed in the books of Rama Bros. on January 01, 2000:
Assets : Cash in hand ? 2,500, Bank balance ? 8,000, Debtors : Surindar ? 500, Suresh Bros. * 800,
Subhash 600, Stock 1.000 and Furniture 900.
Liabilities : Bills payable ? 800, Creditors-Sita Ram 2,000, Dina Nath 1,500 and Capital 10,000.
During January, the following transactions took place :
2000
Jan. 01 Cash sales 800.
Jan. 02 Purchased from Sita Ram :
250 metres cotton @ 5 per metre.
200 metres silk @ 15 per metre.
Jan 04 Bills payable paid 800.
Jan. 05 Sold to Surindar:
25 metres silk @ 22 per metre.
140 metres cotton @7.50 per metre.
Jan. 06 Acceptance received from Surindar at one month for 500.
Jan. 08 Purchased furniture for office use from Ramakant for 1,100 on credit.
Jan. 09 Received cash from Surindar 780 and discount allowed * 20.
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