14. Pass Journal entries for the following transactions: 

(a) Tejvir started business with cash ₹5,00,000. 

(b) Opened a bank account depositing ₹3,00,000. 

(c) Invested in shares (personal) for ₹50,000, paid out of Saving Account. 

(d) Bought goods (timber) for ₹3,00,000, paid half by cash and half by cheque. 

(e) Paid carriage for unloading the timber ₹5,000. 

(f) Bank charges ₹2,000. 

(g) Goods of ₹15,000 were used to make furniture and wages paid ₹5,000. 

(h) Dividend collected by bank ₹5,000 wrongly credited in firm’s account. 

(i) Tejvir sold his personal scooter for ₹35,000 and deposited the amount in firm’s bank account.