Prepare journal entries for the following business transactions:

Here are the journal entries for the given business transactions: |l|l|r|r| Date & Particulars & Debit (₹) & Credit (₹) \\ Apr 2 & Cash A/c Dr. & 2,50,000 & \\ & To Capital A/c & & 2,50,000 \\ & (Being business started with cash) & & \\ Apr 3 & Bank A/c Dr. & 1,00,000 & \\ & To Cash A/c & & 1,00,000 \\ & (Being cash deposited into bank) & & \\ Apr 4 & Purchases A/c Dr. & 50,000 & \\ & To Cash A/c & & 50,000 \\ & (Being goods purchased for cash) & & \\ Apr 5 & Cash A/c Dr. & 75,800 & \\ & To Bank A/c & & 75,800 \\ & (Being cash drawn from bank for office use) & & \\ Apr 6 & Salary A/c Dr. & 10,000 & \\ & To Cash A/c & & 10,000 \\ & (Being salary paid) & & \\ Apr 10 & Krishna A/c Dr. & 30,000 & \\ & To Sales A/c & & 30,000 \\ & (Being goods sold to Krishna on credit) & & \\ Apr 15 & Purchases A/c Dr. & 3,000 & \\ & To Shyam A/c & & 3,000 \\ & (Being goods bought from Shyam on credit) & & \\ Apr 16 & Sales Return A/c Dr. & 6,500 & \\ & To Krishna A/c & & 6,500 \\ & (Being goods returned by Krishna) & & \\ Apr 17 & Cash A/c Dr. & 500 & \\ & To Krishna A/c & & 500 \\ & (Being cash received from Krishna) & & \\ Apr 25 & Discount Allowed A/c Dr. & 500 & \\ & To Krishna A/c & & 500 \\ & (Being discount allowed to Krishna) & & \\ Apr 26 & Cash A/c Dr. & 5,500 & \\ & To Sales A/c & & 5,500 \\ & (Being cash sales for the month) & & \\ Apr 27 & Rent A/c Dr. & 5,000 & \\ & To Cash A/c & & 5,000 \\ & (Being rent paid) & & \\ Apr 30 & Land and Building A/c Dr. & 1,00,000 & \\ & To Bank A/c & & 1,00,000 \\ & (Being land and building purchased through bank) & & \\ Apr 30 & Advertisement Expenses A/c Dr. & 2,200 & \\ & To Cash A/c & & 2,200 \\ & (Being advertisement expenses paid) & & \\ Apr 30 & Cash A/c Dr. & 500 & \\ & To Commission Received A/c & & 500 \\ & (Being commission received) & & \\ Apr 30 & Postage A/c Dr. & 500 & \\ & To Cash A/c & & 500 \\ & (Being postage paid) & & \\ 3 done, 2 left today. You're making progress.