Enter the following transactions in proper Subsidiary Books, post them into Ledger Accounts, balance the accounts and prepare a Trial Balance : 2017 Jan. 1 Assets : Cash in hand ₹ 20,000; Debtors : Sri Gopal ₹ 15,000, Poonam & Co. ₹ 30,000; Stock ₹ 1,75,000, Machinery ₹ 1,20,000; Furniture ₹ 40,000. Liabilities: Bank Overdraft ₹ 33,000; Creditors : Niranjan Lal ₹ 24,000, Bombay Trading Co. ₹ 16,000. Jan. 2 Purchased from Manohar Lal & Sons goods of the list price of ₹ 20,000 at 10% trade discount. 5 Returned to Manohar Lal & sons goods of the list price of ₹ 2,000. 10 Issued a Cheque to Manohar Lal & Sons in full settlement of their account. 12 Sold to Sri Gopal, goods worth ₹ 25,000. 15 Received Cash ₹ 10,000 and a Cheque for ₹ 8,000 from Sir Gopal. The Cheque was immediately sent to bank. 16 Withdrew for personal use : Cash ₹ 5,000 and goods ₹ 3,000. 17 Accepted a bill for 45 days drawn by Niranjan Lal for the amount due to him. 18 Acceptance received from Poonam & Co. for the amount due from them payable after 30 days. 19 Sold to Raghubir Brothers, goods valued ₹ 16,000. 20 Cash purchases ₹ 15,000. 22 Withdrew from bank fo office use ₹ 10,000. 23 Purchased from Bombay Trading Co., goods valued ₹ 24,000. 24 Sri Gopal returned goods worth ₹ 2,000. 25 Received from Raghubir Brothers ₹ 10,000. 27 Accepted a bill for ₹ 25,000 for 1 month drawn by Bombay Trading Co. 27 Paid Rent by Cheque ₹ 2,800. Received Commission in Cash ₹ 800. 31 Paid salaries ₹ 5,000.