13. Pass Journal entries for the following transactions: 

(a) Aakash started business with cash ₹3,00,000; Bank deposit of ₹40,00,000 and furniture ₹4,00,000. 

(b) Bought goods from Bhushan Traders ₹30,00,000 against cheque of ₹15,00,000, balance to be paid later. 

(c) Returned goods of ₹1,20,000 to Bhushan Traders. 

(d) Sold goods to Pawan ₹4,00,000. 

(e) Paid to Bhushan Traders ₹1,50,000 and cash discount received 2%. 

(f) Goods returned by Pawan ₹80,000. 

(g) Sold goods for cash ₹1,20,000. 

(h) Goods given as samples ₹20,000. 

(i) Paid income tax of ₹37,500. 

(j) Goods taken by Aakash for household use ₹10,000.