Answer :
1. June 12
Drew from Bank for office use ₹600.
Office Expense A/c Dr. ₹600
To Bank A/c ₹600
2. June 13
Issued a cheque in favour of M/s Arun & Sons for ₹985; Discount received ₹115.
M/s Arun & Sons A/c Dr. ₹1,100
To Bank A/c ₹985
To Discount Received A/c ₹115
3. June 16
Paid into Bank ₹715.
Bank A/c Dr. ₹715
To Cash A/c ₹715
4. june 17
Drew Cash for his son's birthday party ₹175.
Drawings A/c Dr. ₹175
To Bank A/c ₹175
5. June 18
Received a cheque from Navin for ₹380; Discount allowed ₹20. Cheque was deposited in the bank on the next day.
Bank A/c Dr. ₹380
Discount Allowed A/c Dr. ₹20
To Navin A/c ₹400
6. june 20
Cash Sales ₹200.
Cash A/c Dr. ₹200
To Sales A/c ₹200
7. June 25
Drew from Bank for office use ₹200.
Office Expense A/c Dr. ₹200
To Bank A/c ₹200
8. june 26
Purchased furniture for ₹1,000 and payment made by cheque.
Furniture A/c Dr. ₹1,000
To Bank A/c ₹1,000
9. June 27
Navin's cheque dishonoured, Bank charges ₹5.
Navin A/c Dr. ₹380
Bank Charges A/c Dr. ₹5
To Bank A/c ₹385
10. June 29
Purchased business premises, payment made by cheque ₹12,000.
Business Premises A/c Dr. ₹12,000
To Bank A/c ₹12,000
11. June 30
Received cheque for ₹675 from Harish.
Bank A/c Dr. ₹675
To Harish A/c ₹675