20. Journalise the following transactions: 

1. Goods for ₹50,000 were destroyed by fire. 
2. Goods worth ₹18,000 were distributed as free samples and ₹20,000 were given away as charity in cash. 
3. Goods worth ₹25,000 and cash ₹40,000 were taken away by the proprietor for his personal use. 
4. Goods worth ₹20,000 and cash ₹5,000 were given away as charity. 
5. Cash ₹1,00,000 were stolen from the Iron Safe of the trader.