Enter the following transactions in the proper subsidiary books of Suman who is dealing in electronic goods for the month of January, 2017.
2017:
Jan. 2 – Purchased from M/s. Raj Electronics on credit
20 cell phones @ Rs. 5,500 per piece
10 colour TVs @ Rs. 14,500 per piece
Jan. 5 Purchased from M/s. Ruby Electronics on credit
10 radios @ Rs. 1,650 per piece
8 Tape recorders @ Rs. 2,500 per piece
Trade discount on all items @ 10%
Jan. 10 Returned to M/s. Raj Electronics 4 cell
phones damaged and cash not received
Jan. 20 Purchased from M/s. Suganthi Electronics on credit
10 radios @ Rs. 3,700 per piece
2 Sony colour TVs @ Rs. 27,000 per piece
Trade discount @ 5% on all items
