Oct. 01: Owner invested cash Rs.300,000 and furniture Rs.100,000 in the business.

Oct. 04: Paid insurance in advance for one year Rs.20,000.

Oct. 05: Purchased merchandise for cash Rs.30,000.
Oct. 07: Sold merchandise for cash Rs.10,000 and on account Rs.20,000.
Oct. 10: Received cash from customers Rs.15,000.
Oct. 11: Purchased merchandise on account Rs.20,000.
Oct. 13: Purchased office equipment on account Rs.40,000.
Oct. 14: Sold merchandise for cash Rs.20,000.
Oct. 15: Paid cash to supplier Rs.10,000.
Oct. 17: The customers returned merchandise sold on credit Rs.1,000.
Oct. 18: Merchandise returned to suppliers purchased on account Rs.2,000.
Oct. 20: Opened a bank account with Rs.50,000.
Oct. 24: Paid salary by cheque Rs.10,000.
Oct. 26: Paid for advertising Rs.5,000.
Oct. 29: Owner withdrew cash Rs.3,000 and merchandise Rs.1,000 for personal use.