Jan. 3 Purchased from Ram, Amritsar 20 chests of tea @ ₹720 each less 10% trade discount. Freight paid
₹500 and Packing Charges ₹1,000.
Jan. 5 Purchased from Ghanshyam, Delhi 40 tins of coffee @ ₹480 each less 5% trade discount. Half the
payment received by cheque.
Jan. 6 Purchased show cases for ₹20,000 from Manohar.
Jan. 12 Sold to Shyam, Moga: 8 chests of tea @ ₹900 each and 24 tins of coffee @ ₹1000 each less trade
discount 5%. Freight paid ₹700 and Packing Charges ₹1,000.
Jan. 15 Returned to Ram 2 chest of tea.
Jan. 16 Sold to Shankar, Indore 40 chests of tea @ ₹1,000 each less 5% trade discount. Freight paid ₹800.
Jan. 17. Shankar returned 2 chest of tea.
Jan.21 Purchased from Mohan, Delhi 40 chests of tea @ ₹800 each and 10 tins of coffee @ ₹500 each.
Jan.22 Two chests of tea costing ₹800 are taken over by Krishan for his personal use.
Jan.30 Returned to Mohan two chests of tea and two tins of coffee.
Jan. 31. Goods withdrawn for personal use ₹2,500.
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