Journalise the following transactions, post them into Ledger, balance the accounts and prepare a Trial Balance :− 2017 (₹) March 1 Shyam Sunder & Sons commenced business with cash 80,000 2 Purchased goods for cash 36,000 3 Machinery purchased for cash 4,000 4 Purchased goods from : Raghu 22,000 Dilip 30,000 6 Returned goods to Raghu 4,000 8 Paid to Raghu, in full settlement of his account 17,500 10 Sold goods to Mahesh Chand & Co. for ₹ 32,000 at 5% trade discount 13 Received cash from Mahesh Chand & Co. 19,800 Discount allowed 200 15 Paid cash to Dilip 14,850 Discount received 150 20 Sold goods for cash 25,000 24 Sold goods for cash to Sudhir Ltd. 18,000 25 Paid for Rent 1,500 26 Received for Commission 2,000 28 Withdrew by Proprietor for his personal use 5,000 28 Purchased a fan for Proprietor's house 1,200