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Ledger                                                                          9.7

                     Dr.                                JACOB BROS. LTD.                              Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `

                     2024                                       2024
                     Jan.   6  To  Bank A/c       12      975   Jan.   1  By  Balance b/d   11      2,000
                     Jan.   6  To  Discount Received A/c   12   25   Jan.   13  By  Purchases A/c   12   1,000
                     Jan.   17  To  Bank A/c      12     1,000
                     Jan.   31  To  Balance c/d          1,000
                                                         3,000                                      3,000
                                                                Feb.   1  By  Balance b/d           1,000

                     Dr.                                 SAMUEL & CO.                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   31  To  Balance c/d          1,000  Jan.  2  By  Purchases A/c  11      1,000
                                                                Feb.   1  By  Balance b/d           1,000

                     Dr.                          DISCOUNT ALLOWED ACCOUNT                            Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   5  To  Narain Bros.   12       50   Jan.   18  By  Narain Bros.   13      50
                     Jan.   16  To  Narain Bros.   12      50   Jan.   31  By  Balance c/d            50
                                                          100                                        100
                     Feb.   1  To  Balance b/d             50

                     Dr.                           DISCOUNT RECEIVED ACCOUNT                          Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   31  To  Balance c/d            25   Jan.   6  By  Jacob Bros. Ltd.   12   25
                                                                Feb.   1  By  Balance b/d             25

                     Dr.                               REPAIRS ACCOUNT                                Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   11  To  Cash A/c      12      100   Jan.   31  By  Balance c/d           100
                     Feb.   1  To  Balance b/d            100

                     Dr.                              CARTAGE ACCOUNT                                 Cr.
                     Date     Particulars         J.F.   `     Date     Particulars          J.F.   `
                     2024                                       2024
                     Jan.   13  To  Cash A/c      12       50   Jan.   31  By  Balance c/d            50
                     Feb.   1  To  Balance b/d             50
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