For Sales
Sale of goods of rs 5000 on cash(Sale acc - Cr, Cash acc -Dr)
or
Sale of goods of rs 5000 on cash to Rajat(Sale acc-Cr, Cash or Rajat - Dr)
or
Sale of goods of rs 5000 on credit to Ramesh(Sale acc-Cr, Ramesh - Dr)
For Purchase
Purchase of goods of rs 5000 on cash(Purchase acc- dr, Cash acc -Cr)
or
Purchase of goods of rs 5000 on credit from Mohit(Purchase acc - Dr, Mohit - Cr)