Give Journal Entries of the following posting from the Ledger Account.

Give Journal Entries of the following posting from the Ledger Account.

In The books of Sopan. 

Dr.              CASH ACCOUNT           Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019Feb. 1.	To Balance b/d		8,000	2019Feb. 5	By Telephone   Charges A/c		750
3.	To Sales A/c		7,00	9.	By Purchases A/c		8,00
6.	To Interest A/c		6,00
8.	To Jayashree’s A/c		1,500	28.	By Balance b/d		9,250
			10,800				10,800
Mar. 1	To Balance b/d		9,250

Dr.             Purchase Account             Cr.     

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019 Feb 9.	To Cash A/c		800	2019 Feb 28.	By Balance c/d		800
			800				800
Mar. 1	To Balance b/d		800

Dr.             Jayashree's Account             Cr. 

Date	Particulars	J.F	Amt	Date	Particulars	J.F	Amt
2019 Feb. 15	To Sales A/c		5,000	2019 Feb 8.	By Cash A/c		1,500
				28.	By Balance c/d		3,000
			5,000				5,000
Mar. 1	To Balance b/d		3,500

Solution: 

In the books of Sopan Journal Entries. 

Date	Particulars	L.F	Debit	Credit
2019 Feb. 3	Cash A/c            Dr.        To Sales A/c  [Being sold goods on cash]		700	700
5	Telephones Charges A/c   Dr.        To Cash A/c  [Being Telephones charges paid]		750	750
6	Cash A/c            Dr.        To Interest A/c  [Being interest received]		600	600
8	Cash A/c            Dr.        To Jayashree A/c  [Being Cash received from Jayashree]		1,500	1,500
9	Purchase A/c          Dr.         To Cash A/c  [Being Goods Purchased]		800	800
15	Jayashree A/c         Dr.         To Sales A/c  [Being sold goods on credit to Jayashree]		5,000	5,000

Explanatory Notes: