- Sriram started a business with Rs. 100,000 cash and purchased furniture for Rs. 45,000 and raw materials for Rs. 50,000. He sold raw materials for Rs. 60,000, paid salaries of Rs. 5,000 and rent of Rs. 2,000.
- Srinivas started a business with Rs. 300,000 cash. He purchased plants and machinery for Rs. 100,000 and goods for Rs. 80,000. He sold goods for Rs. 160,000 and had various other expenses.
- Laxman started a business with Rs. 500,000. He purchased furniture, computers and raw materials. He sold raw materials for Rs. 250,000