15. Prepare Journal from the transactions given below:

(a) Cash paid for installation of machine ₹500
(b) Goods given as charity ₹2,000
(c) Interest charge on capital @7% p.a. when total capital were ₹70,000
(d) Received ₹1,200 of a bad debts written-off last year.
(e) Goods destroyed by fire ₹2,000
(f) Rent outstanding ₹1,000
(g) Interest on drawings ₹900
(h) Sudhir Kumar who owed me ₹3,000 has failed to pay the amount. He pays me a compensation of 45 paise in a rupee.
(i) Commission received in advance ₹7,000

NCERT/Numerical Questions/Q-15

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