35. Journalise the following transactions: 

(i) Bought goods from Arun for ₹2,00,000 at a trade discount of 15% and cash discount of 2%. Paid 80% amount immediately. 

(ii) Purchased goods for ₹20,000 from X and supplied it to Y for ₹26,000. 

(iii) Cash withdrawn from bank ₹5,000 for personal use and ₹25,000 for office use. 

(iv) Goods destroyed by fire: Cost Price ₹40,000. 

(v) Provide 20% depreciation on machinery costing ₹50,000. 

(vi) Out of insurance paid this year, ₹3,000 is related to next year. 

(vii) Allow ₹5,000 as interest on capital and charge ₹1,000 as interest on drawings. 

(viii) Sohan who owed us ₹25,000 was declared insolvent and a cheque of 40 paise in a ₹ is received from him in full settlement. 

(ix) Paid Income Tax ₹10,000 by cheque. 

(x) Salary paid ₹80,000 and Salary Outstanding ₹20,000.