Journalise the following transactions
2010(Rs)2010(Rs)Dec 1Hema started business with cash1,00,000Dec 2Open a bank account with SBI30,000Dec 4Purchased goods from Ashu20,000Dec 6Sold goods to Rahul for cash15,000Dec 10Bought goods from Tata from cash40,000Dec 13Sold goods to Suman20,000Dec 16Received cheque from Suman19,500Discount allowed500Dec 20Cheque given to Ashu on account10,000Dec 22Rent paid by cheque2,000Dec 23Deposited into bank16,000Dec 25Machine purchased from Parigya10,000Dec 26Trade expenses2,000Dec 28Cheque issued to Parigya10,000Dec 29Paid telephone expenses by cheque1,200Dec 31Paid salary4,500