Record the following transactions in journal.

(i) Ramson started business with cash ₹8,50,000 and a machinery of  ₹3,00,000
(ii) Deposited cash into bank  ₹5,50,000
(iii) Purchased furniture of  ₹1,74,500 and issued cheque
(iv) Purchased goods of  ₹35,600

(v) Paid rent  ₹9,400 by cheque
(vi) Received Commission  ₹1,400
(vii) Sold goods for  ₹54,300 and received cheque
(viii) Purchased stationery  ₹650 in cash
(ix) Sold goods to Aman  ₹23,000
(x) Purchased goods from Sohan  ₹28,500
(xi) Paid salary 31,000 and insurance premium  ₹10,000 by cheque
(xii) Paid advertising expenses  ₹31,200 by cheque
(xiii) Received cheque of 22,800 from Aman and allowed discount of  ₹200
(xiv) Issued cheque of  ₹28,000 to Sohan and he allowed a discount of  ₹ 500 to us.
(xv) Sold goods to Mohit of  ₹ 56,700
(xvi) Paid freight charges for goods purchased  ₹ 100
(xvii) Purchased goods from Kapil  ₹ 14,000
(xviii) Mohit returned goods to us  ₹ 1,700
(xix) Returned goods to Kapil  ₹ 1,000
(xx) Sold an old machinery for  ₹ 9,000 cost of machinery  ₹ 10,000
(xxi) Mohit became insolvent and only  ₹ 50,000 could be recovered from him.