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Purchase a/c Dr            5000
           To Cash                             5000

Cash a/c Dr         2500
        To Sales                        2500

Rent a/c Dr      5000
          To Cash                  5000
(Being Rent Paid)

Cash a/c Dr           700
        To Interest                      700
(Being Interest Recieved)

Mohan a/c Dr         8700
        To Sales                               8700
(Being Goods Sold on Credit to Mohan)

Purchase a/c Dr         12000
        To Ram                                 12000
(Being Goods Purchased from Ram on Credit)

Ram a/c Dr         12000
        To Cash                        12000
(Being Paid Cash for Goods Purchased from Ram)

Cash a/c Dr         12000
        To Mohan                    12000
(Being Recieved Cash from Mohan)

Machinery a/c Dr         7700
        To Cash                                  7700
(Being Machinery Purchased for Business)

Commission a/c Dr         100
             To Cash                                    100
(Being Commission Paid)

Postage a/c Dr         100
             To Cash                        100
(Being Purchased Postage)