Mr Abeer commences a retail business in computerperipherals. in this connection he purchased a building forrupees 2,00,000 and invested rupees 3,50,000 in cash ascapital, on 1" April 2016, he deposited rupees 330000 in hisbank current account held with union Bank of India, hepurchased computers worth rupees 4,80,000 and paid rupees1,20,000 from bank and remaining amount by availing a loanfrom HDFC Bank was 3,60,000 the first installment of loan is tobe paid on 31" March with interest at the rate 10% annuallyand principal amount of rupees 90,000 he deposited rupees10,000 for electricity connection with Torrent Power limitedand also deposited rupees 1,50,000 with Reliancetelecommunication for internet connection, he spent rupees40,000 on furniture and fixtures and rupees 6,000 foradvertisement for his business. All payments were made bycheque and all receipts are deposited on the same day in bankthe other transactions during the month of March 31" were asfollows:Purchase of computer stationery 92,000Sale of computer stationery and consultation fee 6,50,000Salaries paid 12,000Telephone bill 73,000Internet charges 48,000Income tax 7,000General expenses 52,00Drawings 60,000Outstanding salary at the end of the year is rupees 6800 anddepreciation to be provided furnitures rupees 8000 computer144000 on building rupees 62000You are required to journalise the aboveTransaction​