Journalise the following transactions in the books of Vasu and post them to ledger accounts.
2017 November:
1 – Cash in hand Rs. 1,00,000; Cash at bank: Rs. 30,000.
2 – Vasu sold goods to Jothi for Rs. 25,000 against a cheque and deposited the same in the bank.
4 – Received as commission Rs. 5,000.
8 – Bank paid Rs. 15,000 directly for insurance premium of Vasu.
15 – Cash deposited into bank Rs. 30,000.
18 – Cash withdrawn from bank for personal use Rs. 45,000.