Journalise the accompanying exchanges, post them in the record and parity the records in the books of Mr. Rajesh.
2011
Jan. 1 Started business with cash 2,00,000 Jan. 3 Purchased goods for cash 60,000 Jan. 5 Sold goods to Shyam 60,000 I 31 Jan. 6 Sold goods for cash 20,000 Jan. 9 Received cash from Shyam 40,000 Jan. 13 Goods purchased from Ram 40,000 Jan. 20 Cash paid to Ram 20,000 Jan. 25 Paid office rent 4,000 Jan. 31 Paid salaries to staff 20,000 Jan. 31 Returned goods by Shyam 10,000