[B]Journalize the following transactions, post them into the ledger and prepare a trial balance.

Jan 1 Mr. Rana commenced his business with Rs. 40,000 cash, furniture worth Rs. 5,000, car valued at Rs. 12,000 and stock worth of Rs. 20,000.
Jan 3 deposited into bank Rs. 38,000
Jan 5 purchased goods on account from Imran of value 9,000.
Jan 6 sold goods to Babar on credit for Rs. 6,000.
Jan 8 bought office supplies from Raffiq and company for cash of Rs. 200.
Jan 10 gods sold for cash of Rs. 2,000
Jan 11 paid rent of the building Rs. 13, 00.
Jan 12 withdraw from the bank for personal use Rs. 4,000
Jan 19 issue a check to Imran of Rs. 9,000 in full settlement of his account.
Jan 25 received a check from Babar for Rs. 6,000
Jan 31 commission received of Rs. 200
Jan 31 bank charges made by the bank of Rs.25

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q. journalise the following transaction and post them into ledger accounts
2005 rs.
aug. 2 aamir started business with cash 25,000
aug. 5 goods sold to salman 1,000
aug.7 goods purchased from saif on credit 500
aug.8 paid for wages 2,000
aug.10 goods purchased from shahrukh for cash 250
aug.12 paid for interest 50
aug.14 paid for rent 750
aug.20 aamir withdrew cash from bank for personal use 1,250
aug.25 goods sold to salman 750
aug.30 paid for stationary 250

Cash 25000
Aamir capital 25000