Enter the following transactions in the Journal of Arun Govil & Co. : 2018 June 1 Arun Govil & Co. paid into bank as capital ₹ 6,00,000. June 3 Purchased goods from Mukesh of the list price of ₹ 2,00,000 at 10% trade discount. June 4 One-fourth of the above goods returned to Mukesh for not being upto specifications. June 6 Issued a cheque to Mukesh for the amount due to him after deducting 2% as cash discount. June 7 Withdrew from bank ₹ 2,50,000 for office use and ₹ 10,000 for personal use. June 10 Purchased a machinery for ₹ 1,00,000 and spent ₹ 5,000 on its installation. Payment for machinery was made by cheque and installation expenses were paid in cash. June 12 Sold goods for ₹ 1,00,000 to Amar. June 13 Amar clears his account by giving a cheque of ₹ 98,500. Cheque is immediately sent to bank. June 15 Purchased stationery for personal use ₹ 3,000 and for office use ₹ 5,000. June 20 Purchased land for ₹ 2,00,000 and paid 1% as brokerage and ₹ 15,000 as registration charges on it. Entire payment is made by Cheque. June 30 Wages due to labourers ₹ 20,000 and salary due to the clerk ₹ 30,000.