Record the following transactions in the Journal and post them into the ledger and prepare a Trial Balance

Oct 1st	Neel started the business with a capital of 80,000
3rd	Bought goods from Karl on credit 20,000
4th	Sold goods to Tarl 25,000
5th	Cash purchases 25,000
7th	Cash sales 15,000
9th	Goods returned to Karl 2,000
10th	Bought furniture for 15,000
11th	Cash paid to Karl 12,000
12th	Goods returned by Tarl 3,000
14th	Goods took by Neel for personal use 3,000
15th	Cash received from Tarl 12,000
16th	Took a loan from Parl 30,000
17th	Salary paid 5,000
18th	Bought stationery for 1,000
19th	Amount paid to Parl on loan account 18,000
20th	Interest received 4,000