Show the effect of following business transactions on the accounting equation.
(i) Anbu started business with cash Rs. 20,000; goods Rs. 12,000 and machine Rs. 8,000
(ii) Purchased goods from Ramani on credit . Rs. 7,000
(iii) Payment made to Ramani in full settlement Rs. 6,900
(iv) Sold goods to Rajan on credit costing Rs. 5,400 for Rs. 6,000
(v) Received from Rajan Rs. 5,800 in full settlement of his account
(vi) Wages outstanding  Rs. 400

Jeyaseeli is a sole proprietor having a provisions store. Following are the transactions during the month of January, 2018. Journalise them.

Jan.	Rs.
1 Commenced business with cash	80,000
2 Deposited cash with bank	40,000
3 Purchased goods by paying cash	5,000
4 Purchased goods from Lipton & Co. on credit	10,000
5 Sold goods to Joy and received cash	11,000
6 Paid salaries by cash	5,000
7 Paid Lipton & Co. by cheque for the purchases made on 4th Jan.
8 Bought furniture by cash	4,000
9 Paid electricity charges by cash	1,000
10 Bank paid insurance premium on furniture as per standing instructions	300

Arun is a trader dealing in automobiles. For the following transactions, pass journal entries for the month of January, 2018.

Jan.	Rs
1. Commenced business with cash	90,000
2. Purchased goods from X and Co. on credit	40,000
3. Accepted bill drawn by X and Co.	20,000
4. Sold goods to D and Co. on credit	10,000
5. Paid by cash the bill drawn by X and Co.	5,000
6. Received cheque from D and Co. in full settlement and deposited the same in bank.	9,000
7. Commission received in cash	5,000
8. Goods costing Rs. 40,000 was sold and cash received	50,000
9. Salaries paid in cash	4,000
10. Building purchased from Kumar and Co. for Rs. 1,00,000 and an advance of Rs. 20,000 is given in cash.

Valluvar is a sole trader dealing in textiles. From the following transactions, pass journal entries for the month of March, 2018.

	March	Rs
1	Commenced business with cash With goods.	90,000
2	Purchased 20 readymade shirts from X and Co. on credit.	60,000
3	Cash deposited into bank through Cash Deposit Machine	10,000
4	Purchased 10 readymade sarees from Y and Co. by cash	30,000
5	Paid X and Co. through NEFT	6,000
6	Sold 5 sarees to A and Co. on credit	4,000
7	A and Co. deposited the amount due in Cash Deposit Machine
8	Purchased 20 sarees from Z & Co. and paid through debit card	12,000
9	Stationary purchased for and paid through net banking.	6,000
10	Bank charges levied	200

Chandran is a sole trader dealing in sports items. From the following transactions, pass journal entries for the month of March, 2018

March		Rs
1	Commenced business with cash	4,00,000
2	Cash deposited into bank	3,00,000
3	Purchased goods from Rave and payment made through net banking	90,000
4	Sales made to Kumar, who deposited the money through CDM	10,000
5	Sales made to Vivek, who made the payment by debit card	60,000
6	Sold goods to Keerthana, who made the payment through credit card	50,000
7	Dividend directly received by bank	2,000
8	Money withdrawn from ATM	3,000
9	Salaries paid through ECS	6,000
10	Cricket bats donated to a trust	10,000