15. Pass Journal entries for the following transactions: 

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

(b) Bought goods from Goyalson’s for ₹3,00,000, paid half by cash. 

(c) Sold goods to Sonika for ₹1,00,000, received ₹60,000 immediately. 

(d) 10% of the goods returned by Sonika being defective. 

(e) Paid to Goyalson’s ₹1,49,000 in full settlement. 

(f) Amount due from Sonika is not receivable. 

(g) Paid rent ₹15,000, 2/3rd of the premises is occupied for own use.