journalse the following transactionof Rai in the books and post them to ledger.
2014
jan 1 commenced business with cash 50000.
jan 2 deposited in bank 40000.
jan 4 bought office furniture for cash 2700.
jan 6 bought goods for cash 5300.
jan 7 withdrew from bank 5500.
jan 8 made cash purchases 10000.
jan 10 sold goods to Lokesh 6000.
jan 15 bought goods from Hari 7500.
jan 17 returned goods to Gopi and Co. 5750.
jan 20 pandit bought goods from us 500.
jan 21 paid to Gopi and Co. cash 6000
            discount received  4900.
jan 22 returned goods to Hri 100.
jan 23 Lokesh paid cash on account 1250
            discount allowed to him 7250.
jan 24 pandit returned us goods 250
jan 25 bought goods for cash 400
jan 26 paid for carriage 4100
jan 27 withdrew from bank 250
jan 28 paid to Hari cash on account 10000.
jan 31 paid office salaries 2500
jan 31 paid rent 1500
jan 31 bought a radio set for private use 4000