Journalize the following transactions and post them in to ledger account:
| S.No. | Transactions | Amount |
| 1 | Commenced business and introduced cash | 400,000.00 |
| 2 | Goods purchased for cash | 50,000.00 |
| 3 | Goods purchased from Mr.Abdul | 135,000.00 |
| 4 | Freight charges paid on purchases | 1,500.00 |
| 5 | Computer purchased-cash | 35,000.00 |
| 6 | Freight charges paid on purchases of computer | 500.00 |
| 7 | Sale made to Mr.Ram | 200,000.00 |
| 8 | Rent paid | 12,000.00 |
| 9 | Salary paid | 15,000.00 |
| 10 | Cash received from Mr.Ram | 150,000.00 |
| 11 | Cash deposited in bank | 75,000.00 |
| 12 | Office Expenses paid | 25,000.00 |