Record the following transactions of M/s Mahipal Bros. in Proper Subsidiary Books, post them into the Ledger and take out a Trial Balance: 2017 Jan. 1 Commenced business with Cash ₹ 2,00,000. 2 Deposited into U.T.I Bank ₹ 1,75,000. 4 Purchased goods from Dilip for ₹ 40,000. Trade Discount 20%. 6 Gave a cheque to Dilip for ₹ 16,800 and discount allowed by him ₹ 200. 8 Goods bought from Nilesh for Cash ₹ 14,000. 10 Accepted a bill at 2 months for ₹ 15,000 drawn by Dilip. 11 Bought goods from Suresh ₹ 75,000. 13 Paid to Suresh a Cheque for ₹ 58,800 after receiving discount of 2%. 15 Cash sales made to Jyoti Parshad ₹ 8,000. 16 Sold goods to Mohinder for ₹ 20,000. 17 Goods returned by Mohinder for ₹ 1,500. 18 Received from Mohinder ₹ 7,900 after allowing a discount of 1.25%. 20 Goods sold to Banerjee ₹ 50,000. 21 Deposited into Bank ₹ 20,000. 25 Goods taken for personal use ₹ 2,000. 25 Purchased furniture ₹ 40,000 and Typewriter ₹ 10,000 for office use. Payment for both the items is made by Cheque. 25 Sold goods to Anubhav ₹ 30,000. 27 Goods returned by Anubhav ₹ 5,000. 27 Received full payment from Banerjee by Cheque, sent it to Bank, Discount allowed 2%. 28 Acceptance received from Anubhav at 30 days for the amount due from him. 28 Paid for stationery ₹ 400 and for Postage ₹ 200. 31 Rent of proprietor's house paid by Cheque ₹ 2,500.