D.S. Enterprises executed the following transactions:

Record these transactions in subsidiary books. Post them to ledger accounts and prepare trial balance.

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Date 2010 April 3 April 7 April 10 April 15 April 17 April 29 April 30 May 7 May 9 May 15 May 18 May 19 May 23 May 24 May 29 Transactions Started business with cash 2,35,000 Paid rent for the month 5,000 Deposited cash into bank 50,000 Purchased goods in cash of 11,350 Purchased furniture of 19,000 Cash sales for the month 2,80,000 Paid salary 31,400 and Insurance premium 12,400 Paid rent for the month 5,000 Paid commission 13,400 in cash Received commission in cash 11,100 Paid wages 13,500 Sold goods to Mayank of 70,000 Sold goods to Anu of ₹ 60,800 in cash Received cash from Mayank 70,000 Purchased stationery of 1,500