Mr. Vinod Pandey started business. State which of the following transactions, and with what amount, are to be recorded in the books of his business.

a)He purchased a machine from Bombay for Rs. 10,000. He paid for railway freight Rs. 200, and local transport Rs. 100. 

b) He sold goods worth Rs. 1,000 to Mr. Rakesh. 

c) Mr. Ramana, a friend of Mr. Pandey promised to purchase goods worth Rs. 10,000 after three months. 

d) He purchased a building for his business from his friend for Rs. 25,000. Its market value is Rs. 30,000. 

e) Due to scarcity of raw materials, he paid Rs. 5,000 for materials worth Rs. 3,000.