Journalise the following transactions in the books of Afzal, Kolkata and post them to the Ledger: 2019 ₹ Jan. 1 Started business with cash 1,00,000 Jan. 3 Bought goods on credit from Gupta & Co., Delhi 20,000 Jan. 5 Cash sales 5,000 Jan. 8 Cash purchases 8,000 Jan. 10 Sold goods to Ahmed & Co., Lucknow 10,000 Jan. 11 Deposited cash in bank 50,000 Jan. 13 Purchased a computer for office 20,000 Jan. 15 Took a loan from Mehboob 70,000 Jan. 16 Goods returned by Ahmed & Co. 2,000 Jan. 17 Purchased furniture from Mehfil Mart, Kolkata 10,000 Jan. 18 Paid interest to Mehboob 2,000 Jan. 19 Received claim from Ahmed & Co. for defects in goods supplied to them. Claim was accepted and rebate was allowed. 1,000 Jan. 22 Paid rent by cheque 2,000 Jan. 24 Withdrew from bank 20,000 Jan. 25 Sales of goods at counter after allowing trade discount of 10% 10,000 Jan. 26 Goods purchased from Gupta & Co., Delhi were destroyed by accident 10,000 Jan. 27 Advertisement expenses paid through bank 5,000 Jan. 28 Ahmed & Co. settled their account by cheque 7,000 Jan. 29 Paid the due amount to Gupta & Co. by cheque after availing discount of ₹ 800 Jan. 31 Sold old newspapers 500