Aruna decided to start busiess of fashion garments under the name of M/s Designer Wear from 1st April, 2018. She had saving of Rs 10,00,000. She invested Rs 3,00,000 out of her saving and borrowed equal amount from State Bank of India. She purchased a Building for Rs 5,00,000. She purchased furniture and fixtures for Rs 15,000. Total amount of bank loan is to be repaid in quarterly instalments beginnig 30th June, 2018. Annual rate of interest is 12% p.a.
Repayment Schedule of Bank Loan in the first year is as follows :

Due Date. Principal. Intrest. Installment
30 June. 15000. 9000. 24000
30 sep. 15000. 8550. 23550
30 Dec. 15000. 8100. 23100
30 March. 15000. 7650. 22650

She deposited Rs 2 lakh in bank as additional capital she paid rupees 5000 for electricity expense and Rs 2000 for telephone connection she purchased further furniture for rs 10000. All payments were to be made by check All the receipt were in cash and to be deposit in bank at the end of the year a result show the following
Total Sale. 2000000
Total purchase. 1700000
Electricity expenses 40000
Telephone charges 50000
Cartage outward. 60000
Travelling expenses. 45000
Business promotion. 5000
Maintenance expense. 25000
Miscellaneous expense. 15000
Expenses payable. 20000
She withdrew Rs 5000 by cheque each month for her personal expenses


Ques- journalise the above transaction in the book of M/S designer wear, Post them into ledger and prepare trial balance also prepare its trading account profit and loss account and balance sheet. Charge depreciation @ 5% on building and 10% of furniture. Closing stock in the end of year was rupees 550000 .Prepare bar diagrams and pie chart showing the following