From the following information, prepare necessary subsidiary books of M/s. ABC Computers:

2016 March 3	Bought 12 printers from Rajeev & Co. at market price Rs. 10,000 each less 15% Trade Discount
March 7	Bought office furniture from Hemant & Co. for Rs. 12,500
March 9	Sold 280 CD's to J.V.M. Graphics for Rs. 4,000
March 12	Sold 5 computers to Vig & Sons @ Rs. 25,000 each.    Less 10% Trade Discount.
March 17	Returned 2 printers to Rajeev & Co. Market price Rs. 6,500 each.   Less: 15% Trade Discount.
March 21	Sold old Furniture for Rs. 1,200
March 27	1 Computer returned by Vig & Sons for Rs. 18,000
March 30	Sold 1printer to Gupta & Co. @ Rs. 8,500 for Cash.

Enter the following transactions in the appropriate special Journal of M/s. Sita & Co.

2012 Oct 2	Bought goods from Satish Rs. 2,400 as per Invoice No.63
Oct 4	Sold to Sivagami goods Rs. 1,600 as per Invoice No. 71
Oct 7	Returned to Satish goods of Rs. 250 as per Debit note. 4
Oct 8	Sivagami returned goods Rs. 150 as per Credit note. 8
Oct 12	Sold to Vijaya goods of Rs. 950 as per Invoice No. 72
Oct 14	Purchased from velan goods worth Rs. 1,100
Oct 18	Returned to Sampath goods worth Rs. 150 as per Debit note No.5
Oct 22	Vijaya returned goods of Rs. 240 Credit No.9

Record the following transactions in the proper subsidiary books of Mis. Sunil & Co., and cost them to the Ledger.

2013 Apr 1	Goods sold to Ramesh Rs. 1,000
Apr 5	Sold goods to Kumar Rs. 2,200
Apr 8	Sold goods to Shankar Rs. 300
Apr 10	Goods returned by Kumar Rs. 600
Apr 15	Credit Note sent to Shankar for Rs. 200 being the Invoice overcharged.

Enter the following transactions in proper special journal of M/s. Saveetha & Co. 2017.

2017 March 1	Purchased 80 bags of wheat from Shruti @ Rs 2,200 per bag, less trader discount 10% as per Invoice No. 70
March 7	Bought 40 bags of rice form Beula @ Rs 3,200 per bag, less trader discount 5% per invoice No. 72
March 12	Sold to Sheela 35 bags of wheat @ Rs 2,600 per bag as per Invoice No. 75
March 15	Returned to Shruthi 5 bags of wheat as per Debit Note No.7
March 17	Sold to Apoorva 20 bags of wheat @ Rs 2,700 per bag. Less trade discount 10% as per Invoice no. 86
March 20	Sheela returned 5 bags of wheat as per Credit Note no. 10
March 24	Bought 20 bags of rice from Neela @ Rs 3,400 per bag as per Invoice no. 74
March 25	Apoorva returned 4 bags of wheat
March 27	Sold to Pooja 30 bags of rice @ Rs 3,700 per bag less trade discount 10.% as per Invoice No. 90.
March 29	Returned to Neela 4 bags of rice as per debit Note No.8

Visit a stationery shop nearby. Observe its business activities for a week. After having discussed with the shop keeper, prepare a list of purchased and sold items by the shop. Record them in the appropriate books.