1. April 1, 2024: Rohan started business by investing cash ₹2,00,000 and furniture ₹50,000.
2. April 2, 2024: Purchased goods for ₹80,000 from Rajesh Traders (credit).
3. April 5, 2024: Sold goods costing ₹25,000 for ₹40,000 to Priya on credit.
4. April 8, 2024: Paid ₹10,000 by cheque to Rajesh Traders.
5. April 10, 2024: Purchased office stationery for ₹5,000 in cash.
6. April 12, 2024: Paid ₹12,000 rent for 3 months by cash.
7. April 15, 2024: Priya paid ₹20,000 by cheque on account.
8. April 18, 2024: Paid ₹8,000 salary to employees in cash.
9. April 20, 2024: Purchased a computer for ₹60,000; paid ₹40,000 in cash and balance by cheque.
10. April 22, 2024: Goods worth ₹15,000 withdrawn by owner for personal use.
11. April 25, 2024: Cash sales ₹30,000 (cost of goods ₹20,000).
12. April 28, 2024: Bank charged ₹500 commission and ₹200 interest on overdraft.
13. May 1, 2024: Took a loan of ₹1,00,000 from SBI Bank @ 10% p.a.
14. May 5, 2024: Sold old furniture (book value ₹10,000) for ₹12,000 in cash.
15. May 8, 2024: Paid ₹6,000 for advertising by cheque.
16. May 10, 2024: Purchased goods ₹50,000 + 10% GST from cash purchase.
17. May 15, 2024: Received ₹5,000 interest on bank fixed deposit.
18. May 20, 2024: Rohan withdrew ₹15,000 for household expenses.
19. May 25, 2024: Paid ₹2,000 electricity bill in cash.
20. May 31, 2024: Outstanding salary ₹4,000 not yet paid.
