Following transactions are provided to you:
Jan 1 Business started with cash Rs. 20,000.
Jan 3 Goods purchased for cash Rs. 10,000.
Jan 7 Furniture purchased for cash Rs. 5,000.
Jan 9 Cash paid to supplier Rs. 3,000.
Required: Journal entries.
| Date | Account Titles and Explanation | PR | Debit (Rs.) | Credit (Rs.) |
| Jan1 | Cash a/c Dr. To capital a/c (Being business started with cash) | 20,000 | 20,000 | |
| Jan3 | Purchased a/c Dr. To cash a/c (Being goods purchased on cash) | 10,000 | 10,000 | |
| Jan7 | Furniture a/c Dr. To cash a/c (Being furniture purchased on cash) | 5,000 | 5,000 | |
| Jan9 | Creditors a/c Dr. To cash a/c ( being cash paid to supplier) | 3,000 | 3,000 |
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