12. Pass Journal entries for the following transactions: 

(a) Pankaj started business with cash ₹2,00,000 and Bank ₹8,00,000. 

(b) Bought a machinery for ₹25,00,000 by making a down-payment of 10%. 

(c) Paid ₹48,000 as wages for installation of machine. 

(d) Bought goods from Chhabra Bros. ₹3,00,000. 

(e) Withdrawn from bank ₹50,000. 

(f) Repaid bank loan ₹35,000 including interest of ₹3,000. 

(g) Sold goods to Samuel ₹40,000. 

(h) Received from Samuel ₹39,750, discount allowed ₹250. 

(i) Paid rent of ₹37,500 by cheque. 

(j) Provide depreciation on machinery at 15% per annum.