Harsha started business with cash $100000.
Purchased goods from Naman for cash $40000.
Purchased goods from Vikil for $10000.
Sold goods to Banu costing $10000 for $12000.
Sold goods for cash $15000 (cost $14000)
Bought furniture for cash $5000.
Paid rent $500.
Received interest $800.
Withdrew for personal use $1000.

These are simple journal entries. For example number one:
Debit Cash for 100,000
Credit Owners Capital 100,000