22. Journalise the following transactions in the books of M/s. R.K. & Co.: 

(i) Purchased goods of list price of ₹20,000 from Vishal at 20% trade discount against cheque payment. 

(ii) Purchased goods of list price of ₹20,000 from Naman at 15% trade discount against cash. 

(iii) Purchased goods of list price of ₹30,000 from Amrit at 20% trade discount. 

(iv) Purchased goods from Hari & Co. of list price ₹40,000 for ₹35,000 against cash. 

(v) Goods purchased from Amrit of list price ₹10,000 returned. 

(vi) Sold goods to Parul of list price of ₹40,000 at 10% trade discount against cheque payment. 

(vii) Sold goods to Aman of list price of ₹30,000 at 10% trade discount against cash. 

(viii) Sold goods to Pawan of list price of ₹20,000 at 10% trade discount.  

(ix) Sold goods to Yamini of list price of ₹25,000 for ₹23,000.

(x) Sold goods costing ₹10,000 at cost plus 20% less 10% trade discount to Bhunesh 

(xi) Sold goods purchased at list price of ₹50,000 sold at a profit of 25% less 10% trade discount against cheque. 

(xii) Aman returned goods of list price of ₹10,000 sold to him at 10% trade discount.