| June 1 | Gurman invested capital in cash | ₹ 1,00,000 |
| June 3 | Purchased goods from Harish | ₹ 10,000 |
| June 5 | Purchased goods for cash | ₹ 8,000 |
| June 8 | Purchased goods from Mohit for cash | ₹ 7000 |
| June 10 | Sold goods to Kailash on credit | ₹ 2,000 |
| June 12 | Sold goods to Nadeem for cash | ₹ 1,500 |
| June 14 | Goods returned by Kailash | ₹ 500 |
| June 16 | Goods returned to Harish | ₹ 360 |
| June 18 | Machinery purchased from Sohan | ₹ 8000 |
| June 19 | Paid to Harish on account | ₹ 5,000 |
| June 25 | Cash withdrawn for personal use | ₹ 5,000 |
| June 30 | Old newspapers sold | ₹ 200 |
| June 30 | Received loan from Mohan and deposited in bank | ₹ 50,000 |
