The journal entry is as follows:
[Debit] Raw material XXXX
[Credit] Cash/bank XXXX
debit equipmentcredit cash
debit assetsCredit liabilitiesCredit cash
debit equipmentcredit cash
debit assetscredit cash / bank
debit household furniturecredit cash / bank
debit equipmentcredit cash
[Debit] Purchases [Credit] cash / bank
debit assetsCredit liabilitiesCredit cash
debit equipmentcredit cash
Debit software purchase accountCredit cash / bank
debit assetscredit cash / bank
Debit bookCredit cash / bank
[Debit] Vehicle Purchased [Credit] Cash / bank
debit household furniturecredit cash / bank
Debit purchasesCredit cash / bank
Debit purchasesCredit cash / bankno entry for trade discount and in case of cash discount:Debit purchasesCredit cash / bankcredit discount
[Debit] Goat 300 [Credit] Cash 300