22. Prepare journal from the transactions given below: 

(a) Proprietor withdrew for private use ₹10,000 from bank. 

(b) Goods costing ₹50,000 were burnt by fire. 

(c) Purchased machinery for cash ₹1,50,000 and paid ₹2,000 on its installation. 

(d) Charge 5% depreciation on building costing ₹2,00,000 and 8% depreciation on furniture costing ₹5,000. 

(e) Prepaid salary ₹2,000. 

(f) Kapil who owed us ₹20,000 becomes insolvent and nothing is received from his estate.