Record the following transactions in the Journal of Manish:
Date Particulars
2015
Aug. 1 Manish commenced business by introducing capital in cash 20,000 and by cheque #1,40,000. PQOD
Discount.
Aug. 10 Returned goods to Sunil of the list price of $10,000. Aug. 12 Paid cash to Sunil #35,000 in full settlement of his account.
Aug. 18 Sold goods to Gopal of the list price of $40,000 at Trade Discount of 10%.
Aug. 24 Gopal returned goods of the list price of 6,000.
Aug. 30 Received from Gopal 26,000 in full settlement of his account.
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