1. CASH A/C 1035 1250 45 By drawing a/c 120 By rent a/c 600 By receivable 280 To sales a/c 215 Net cash balance 150 By salary 700 To sales a/c 120 By insurance 270 To balance b/d AMOUNT(Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

2. SALES A/C 1000 300 By A/R 1000 To balance c/d 700 By case a/c AMOUNT PARTICULAR (Rs) AMOUNT (Rs) PARTICULAR

3. PAYABLE A/C 750 150 Balance 500 To purchase 250 To balance c/d 600 To cash AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

4. CAPITAL A/C 1300 Balance 1300 To balance c/d AMOUNT(Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

5. DRAWING A/C 45 Balance 45 To balance 45 To cash a/c AMOUNT(Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

6. MACHINERY A/C 1000 To balance c/d AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

7. RECEIVABLE A/C 550 270 Balance 280 To cash 300 To balance b/d 250 To balance c/d AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

8. SALARY A/C 150 To cash 150 Balance AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

9. RENT A/C 120 To cash a/c 120 Balance AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

10. SUPPLIER A/C 80 To balance 80 Balance AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

11. INVENTORY A/C 400 To balance b/d 500 To cash 900 Balance AMOUNT (Rs) PARTICULAR AMOUNT (Rs) PARTICULAR

12. DEPRICIENT A/C 200 AMOUNT (RS) PARTICULARS AMOUNT (Rs) PARTICULARS

13. INSURANCE A/C 120 Balance 120 To cash a/c AMOUNT(Rs) PARTICULARS AMOUNT (Rs) PARTICULARS