Journal Entry 
Chapter - 4 
Question - 31 

Pass journal entries in the books of Daljeet of Rajnandgaon for the following :
2001
Jan. 01 Commenced business with cash RS. 15,000.
Jan. 05 Deposited in current account in bank Rs. 5,000.
Jan. 10 Bought goods and paid by cheque Rs. 3,000.
Jan. 15 Sold goods to Balbir at 10% trade discount Rs. 2,000.
Jan. 20 Balbir gave a cheque in full settlement of his account Rs. 1,750.
Jna. 25 Deposited Balbir's cheque in bank Rs. 1,750 
Jan. 27 Bought goods from Richa at 10% trade discount and 1% cash discount Rs 2,000. 
Jan. 31 Paid salaries and paid carrige and paid shop rent Rs. 100,5,150.