Journal Book
Transaction 1 :

Purchase A/c . . . Dr - 5000

To cash A/c - 5000
( Being goods purchased )

Transaction 2 :

Cash A/c . . . Dr - 7000

To sales A/c - 7000
( Being goods sold )

Transaction 3 :

Telephone expenses A/c . . . Dr - 800

To cash A/c - 800
( Being telephone expenses paid )

Transaction 4 :

Cash A/c . . . Dr - 1500

To insurance received A/c - 1500
( Being insurance received )

Transaction 5 :

Purchase A/c . . . Dr - 6000

To Akshay - 6000
( Being goods purchased on credit )

Transaction 6 :

Kamal . . . Dr - 1000

To sales A/c - 1000
( Being goods sold to Kamal on credit )

Transaction 7 :

Akshay . . . Dr - 6000

To purchase return A/c - 6000
( Being goods returned to Akshay )

Transaction 8 :

Sales return A/c . . . Dr - 3000

To Kamal - 3000
( Being goods returned by Kamal )