Journalise the following transactions:

Jan 1, 2009:

Cash in hand: Rs 20,000; Machinery Rs 40,000; Furniture Rs 3,000; Land and Building Rs 1,75,000; Bills Receivable Rs 10,000; Bills Payable Rs 7,500; Lal — Rs 10,000 (Debtor); Chand — Rs 7,000 (Debitor); Krish — Rs 8,000 (Creditor).

Jan 3, 2009:

Bought a buffalo for Rs 20,000 and a wooden cart for Rs 20,000 for supply of goods to remote rural customers.

Jan 5, 2009:

A customer’s cheque for Rs 10,000 returned dishonoured for insufficient funds in his accounts. The customer had availed cash discount of Rs 500.

Jan 30, 2009:

The buffalo bought was dead. Its carcass was sold for Rs 800.