Explanation:
a) Jan 1 cash a/c. Dr... 50,000
To capital. 50,000
b)Jan 2 purchase a/c. Dr.. 10,0000
to cash ac. 10,0000
c) Jan 5 cash a/c. Dr.. 5000
to sales a/c. 5,000
d)Jan 10 purchases a/c. Dr.. 10,000
to Mittal &Co. 10,000
e)Jan 11. Ganseh&Co. a/c. Dr.. 10,000
to sales ac. 10,000
f)Jan 12. Mittal &Co. Dr.. 10,000
to purchase return a/c. 10,000
g)Jan 20. sales return a/c. Dr.. 10000
to Ganseh. 10000
h)Jan 31. rent a/c. Dr.. 500
to cash ac. 500
i)Feb 2 interim dividend a/c. Dr.. 3000
to cash a/c. 3000
j)Feb 8. cash a/c. Dr. 2000
bank a/c. 2000
don't forget to write narration it's important for exam
hope it helps :)