Journalise the following transactions:
Gaurav commenced business by introducing capital in cash Rs.21,000 and by cheque Rs.50,000. Gaurav purchased goods from Saurab for Rs.30,000 and Saurab allowed him Trade Discount of Rs.3,000. He sold goods to Ramesh against cash Rs.20,000 and allowed him Cash Discount of Rs.400. Paid salary to Suresh Rs.3,000.
