uFollowing was the position of Harish & Co. as on 1st April, 2017 :−Cash in Hand ₹ 10,000; Cash at Bank ₹ 16,800; Furniture ₹ 8,000; Stock ₹ 50,000; Debtors− Ram ₹ 8,000; Shyam ₹ 12,000; Creditors− Anil ₹ 4,000; Sunil ₹ 5,000.Following transactions took place during April, 2017 :−2017 April 2 Received a cheque from Ram in full settlement of his account after deducting 5% cash discount.4 Deposited the above cheque into Bank.5 Goods purchased for ₹ 20,000 at 10% trade discount and 5% cash discount. Payment made by cheque.6 Received a cheque from Shyam for ₹ 3,860 and discount allowed to him ₹ 140. Cheque deposited into the bank on the same day.10 Cash paid to Anil after deducting 2% cash discount.15 Old furniture sold for ₹ 800.16 Sold goods to Shiv Parshad of the list price of ₹ 10,000 at a trade discount of 15%.18 Shiv Parshad returned goods of the list price of ₹ 1,000.20 Paid for furniture repairs to Bahadur Singh ₹ 100.25 Received a cheque from Shiv Parshad after deducting 4% cash discount. Cheque was deposited into bank.28 Bank charged ₹ 50 for 'Bank Charges'.30 Received Commission ₹ 200.