No.

Transactions Assets
Advance Rent C A
1 capital cont
2 inventory purchased
3 machinery purchsed
4 Equipment
5 Sale to a on credit 630000
6 Sale to b

7 Sale to c 450000

8 A returned Good -90000

9 B returned goods

10 A paid -450000
11 settlement -450000
12 Goods purchased
13 Goods consumed
14 Depreciation on machinery
15 Depreciation on equipment
16 salaries paid
17 Salaries outstanding
18 Advance rent 10000
19 Rent Expense
20 Operating Expenses
INDIVIDUAL ACCOUNT 10000 0 90000
BALANCE
 Assets = Liabilities Equity
Equipment Machinery Inventory Cash = Salaries B Capital
2000000 =
800000 -800000 =
500000 -500000 =
400000 -400000 =
=
1215000 =
=
405000 =

=
=
= 81000
=
450000 =
300000 =
700000 -700000 =
-1400000
-40000 =
-80000 =
-200000 =
= 20000
-10000 =
-90000 =
-150000 = 2000000
320000 460000 100000 1520000 = 20000 81000 0 2000000
2500000 = 2500000
Incomes-exp

630000
1350000 Sales
-135000 Cash Discount
450000 Sales
450000
-45000 Cash Discount
-90000
-90000 Sales return
9000 Cash disc Rec

-150000 Bad debt

-1400000 Goods Consumed

-40000 Depreciation
-80000 Depreciation
-200000 salaries
-20000 O/S Salaries

-90000 Rent
-150000
399000