16. Pass Journal entries for the following transactions: 

(a) Muskaan started business with Cash ₹3,00,000, Stock ₹5,00,000 and building ₹25,00,000. 

(b) Construction of power-back room ₹1,00,000.

(c) Paid insurance premium for stock ₹15,000 and self ₹7,000. 

(d) Goods destroyed by fire ₹80,000, Insurance Claim lodged. 

(e) Commission received ₹25,000, 20% being received in advance. 

(f) Insurance company paid 80% in full and final settlement. 

(g) Salaries paid ₹48,000 and due ₹22,000. 

(h) Provide Depreciation on Building @ 10% per annum.