Ledger & balance them..
2017
Dec 1 started business with cash of Rs. 2,00,000.
Dec 05 Opened a bank account by deposting Rs. 40,000.
Dec 11 Purchased goods for Rs.32,000.
Dec 16 sold goods for Rs 24,000.
Dec 23 paid salary by cheques Rs.2,000.
Dec 30 received commission of Rs.12,000.
Answers
Journal Entries
DEC 1
Cash A/c - Dr 2,00,000
To Capital A/c 2,00,000
(Being capital introduced into the business)
DEC 5
Bank A/c - Dr. 40,000
To Cash A/c 40,000
(Being bank a/c opened and deposit made)
DEC 11
Purchases A/c - Dr 32,000
To Cash A/c 32,000
(Being cash purchases recorded in the books)
DEC 16
Cash A/c - Dr. 24,000
To Sales a/c 24,000
(Being cash sales recorded in the books)
DEC 23
Salary A/c - Dr 2,000
To Bank A/c 2,000
(Being salary paid via cheque)
DEC 30
Cash A/c - Dr. 12,000
To Commission A/c 12,000
(Being commission received)
Opening the LEGDER A/Cs and BALANCING these A/Cs is quite easy once you have the entries with you, hence they aren't included in the answer.