On 1st January, 2017, Ram commenced business with a capital of ₹ 50,000 represented by :Cash in Hand ₹ 12,500; Cash at Bank ₹ 12,500; Stock ₹ 20,000; Furniture and Fittings ₹ 5,000. Open the books by means of a Journal and then pass the following transactions through the books to the Ledger. Take out a Trial Balance as on 31st January, 2017. The Cash Book must be balanced. 2017 ₹ Jan. 1 Sold goods to R. Raman 5,000 Jan. 2 Bought goods from Man Mohan 10,000 Jan. 3 Bought stationery for cash 100 Jan. 5 Received cash from R. Raman 4,700 Discount allowed to him 300 Jan. 6 Sold goods to Bimal 7,500 Jan. 8 Bimal returned part of goods supplied on the 6th instant 1,500 Jan. 10 Paid cash into bank 1,000 Jan. 12 Paid wages in cash 1,500 Jan. 13 Bought office desk on credit from the Union Furniture Co. 1,500 Jan. 19 Paid wages in cash 1,500 Jan. 21 Paid to Man Mohan by cheque 9,500 Discount received 500 Jan. 21 Sold goods to Ramesh 6,000 Jan. 22 Received cheque from Bimal 6,000 Jan. 23 Bought goods from Man Mohan 7,000 Jan. 24 Drew cheque for private use 2,000 Jan. 27 Paid wages in cash 1,500 Jan. 31 Rent due to Lanlord 1,000