Enter the following transactions in the journal and ostthem- in the ledger of Mr. Govindarajan and balance them.

2003 Aug 1	Govindarajan commenced his business with the following assets and liabilities
	Plant and Machinery Rs.2,50,000
	Stock Rs.90,000, Furniture Rs.7,000
	Cash Rs.50,000, Sundry' Creditors Rs.1,50,000
2	Sold goods to Sundar Rs.1,50,000
3	Bought goods from Natarajan Rs.65,000
4	Sundar paid cash Rs.1,25,000
6	Returned damaged goods to Natarajan Rs.2,000
10	Paid to Natarajan Rs.28,000
31	Paid rent Rs.5,000
	Paid Salaries Rs.9,000

Journalise the following transactions of Mr. Ravi and post them in the ledger and balance the same.

2014, June 1	Ravi invested Rs. 5,00,000 cash in the business
5	Purchased building for Rs. 3,00,000
7	Purchased goods for Rs. 70,000
10	Sold goods for Rs. 80,000
25	Paid electric charges Rs. 3,000

Record the following transactions in the Journal of Mr. Radhakrishnan and post them in the ledger and balance the same.

2014, Jan.	1	Radhakrishnan commenced business with cash, Rs 15,00,000
	3	Paid into Bank Rs 5,00,000
	5	Bought goods for Rs 3,60,000
	10	Sold goods for Rs 2,50,000
	15	old goods to Balan Rs 2,40,000

Journalise the following transactions in the Journal of Mr. Shanmugam, post them in the ledger and balance them

2013, Aug.	1 Started business with	Rs. 4,50,000
	3 Goods purchased	Rs. 70,000
	5 Goods sold	Rs. 51,000
	10 Goods purchased from Rangasamy	Rs. 2,00,000
	16 Goods returned to Rangasamy	Rs. 5,000
	27 Settled Rangasamy's account

Journalise the following transactions in Rani's Journal and post them to ledger and balance them.

2013, Sept.	1 Rani started business with	Rs. 3,00,000
	5 Opened a current account with Indian Overseas Bank	Rs. 50,000
	12 Bought goods from Sumathi	Rs. 90,000
	18 Paid to Sumathi	Rs. 90,000
	20 Sold goods to Chitra	Rs. 1,26,000
	28 Chitra settled her account