Journal Entry 
Chapter - 4
Question - 21

For the following transaction pass the necessary journal entries in the books of M/s Agrawal brothers :
Jan. 01 Started business with cash Rs. 20,000 and goods worth Rs. 25,000 
Jan. 04 Deposited Rs. 10,000 in the bank.
Jan. 06 Purchased a typewriter from sohan and paid him by cheque of Rs. 12,000 
Jan. 13 Received a cheque from Ramesh for Rs. 2,000
Jan. 15 Cheque of Ramesh deposited into the bank.
Jan. 16 Purchased goods from Kishore for Rs. 3,000.
Jan. 20 Bank informed that cheque of Ramesh is dishonoured.
Jan. 22 Sold goods to Hari for Rs. 2,500.
Jan. 25 Received Rs. 2,380 from Hari in full settlement of his account.
Jan. 30 Paid sundry expenses in cash Rs. 500 and by cheque Rs. 300.