Record the following transactions of M/s Mahipal Bros. in Proper Subsidiary Books, post them into the Ledger and take out a Trial Balance :
`{:("2017",),("Jan.","1. Commenced business with Cash Rs 2,00,000."),(,"2 Deposited into U.T.I. Bank Rs ,1,75,000."),(,"4 Purchased goods from Dilip for Rs 40,000. Trade Discount "20%),(,"6 Gave a cheque to Dilip for Rs 16,800 and discount allowed by him Rs 200."),(,"8 Goods bough from Nilesh for Cash Rs 14,000."),(,"10 Accepted a bill at 2 months for Rs 15,000 drawn by Dilip."),(,"11 Bought goods from Suresh Rs 75,000."),(,"13 Paid to Suresh a Cheque of Rs 58,800 after receiving discount of "2%.),(,"15 Cash sales made to Jyoti Parshad RS 8,000."),(,"16 Sold goods to Mohinder for Rs 20,000."),(,"17 Goods returned by Mohinder for Rs 1,500."),(,"18 Received from Mohinder Rs 7,900 after allowing a discount of "1.25%),(,"Goods sold to Banerjee Rs 50,000."),(,"21 Deposited into Bank Rs 20,000."),(,"25 Goods taken for personal use Rs 2,000."),(,"25 Purchased furniture Rs 40,000 and Typewriter Rs 10,000 for office use."),(," Payment for botyh the items is made by Cheque."),(,"25 Sold goods to Anubhav Rs 30,000."),(,"27 Goods returned by Anubhav Rs 5,000."),(,"27 Reveived full payment from Banerjee by Cheque, sent it to Bank, Discount allowed "2%),(,"28 Acceptance received from Anubhav at 30 days for the amount due from him."),(,"28 Paid for stationery Rs 400 and for Postage Rs 200."),(,"31 Rent of propritor's house paid by Cheque Rs 2,500."):}`