19. Pass Journal entries for the following transactions 

1. Purchased Machinery for ₹20,000 and paid ₹200 for its carriage. 
2. Received a cheque of ₹4,850 from X in full settlement of his account of ₹5,000. Cheque was immediately deposited into bank. 
3. Received by cheque a first and final payment of 60 paise in a from Y who owed us ₹10,000. 
4. Sold goods to Z for ₹10,000 at a trade discount of 20%. Next day a cheque was received from him after deducting 5% cash discount. Cheque was immediately deposited into Bank. 
5. Goods costing ₹20,000 sold to Manoj at a profit of 20% on cost less 10% trade discount.