31. Journalise the following transactions : 

(a) Goods destroyed by Fire for ₹5,000.

(b) Paid by cheque ₹25,000 as wages on installation of a Machinery. 

(c) Issued a cheque in favour of M/s Parmatma Saran & Sons on account of purchase of goods ₹75,000. 

(d) Goods sold costing ₹60,000 to M/s Kalu Sons at an invoice price 10% above cost less 5% Trade discount.