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    				| 1. | 1. Mr. Vaibhav started business with Cash * 1,00,000.002. Purchased goods on credit from Rita Stores 9,000+3. Purchase Laptop for office use * 10,000. + 10,0004. Sold goods to Rina on credit 12,000.5. Received Interest 2,5006. Paid Telephone bill * 1,300. | 
| Answer» a/c. Dr 100000 To capital a/c. 1000002) PURCHASES a/c. Dr 9000 To RITA stores. 90003) office equipment a/c Dr 10000 To CASH a/c. 100004) rina 12000 To SALES a/c. 120005) telephone CHARGES a/c. Dr 1300 To cash a/c 1300 | |