Tally accounting entry and ledger names create

A Gst registered dealer sales of goods to customers different types of transactions mentioned below
1.cash sales of goods to customers for cash mode
2.cash sales of goods to customers for sweiping machine mode
3.cash sales of goods to customers for UPI mode (Google pay and phone pay etc mode) amount received from customers
question:
1.a dealer accounting ledger which names create for tally accounting software used person.
2.accounting entry passed