Enter the following transactions in subsidiary books, post them into Ledger and prepare a Trial Balance:The following balances existed in Sunil Bros. books on April 1, 2017:Assets : Cash in hand ₹ 27,500; Bank Balance ₹ 40,000; Debtors : Ashok ₹ 18,000, Bahadur ₹ 25,000, Charu ₹ 30,000; Stock ₹ 1,60,000 and Furniture ₹ 40,000.Liabilities : Creditors : Dinesh ₹ 20,000 and Ekta ₹ 15,000. 2017 April 1 Cash Sales ₹ 18,000. 2 Deposited into Bank ₹ 20,000. 3 Purchased from Dinesh : 300 metres Cotton ₹ 60 per metre 200 metres Silk ₹ 100 per metre 5 Cheque issued to Dinesh for ₹ 25,000. 6 Accepted a bill at one month for ₹ 15,000 drawn by Dinesh. 8 Sold to Ashok : 400 metres Cotton ₹ 80 per metre 250 metres Silk ₹ 140 per metre 10 Returned by Ashok 50 metres Silk. 12 Received Cash ₹ 8,000 and a Cheque for ₹ 40,000 from Ashok. Cheque was immediately sent to Bank. 13 Received a B/R from Bahadur for ₹ 20,000 at one month. 15 Accepted a bill at two months drawn by Ekta for the amount due to her. 16 Purchased a Computer for office use from Shiva Ltd. for ₹ 45,000 on Credit. 18 Cash purchases ₹ 10,000. 19 Received full payment from Charu by cheque, sent it to Bank. Discount allowed 2%. 20 Issued a cheque to Dinesh in full payment of his account after deducting 1% discount. 22 Settled the account of Shiva Ltd. by a cheque. 24 Proprietor took away goods worth ₹ 5,000 and Cash ₹ 6,000. 25 Purchased from Ganesh 200 metres Cotton ₹ 70 per metre subject to trade discount of 5%. 27 Paid Rent ₹ 3,000 and Salaries ₹ 8,000. 30 Interest allowed by bank ₹ 600.