19. (a) A partner had withdrawn the following sums of money during the half year ending 30th June 1998. Jan 15 Rs.300 Feb 28 Rs.250 Mar 10 Rs. 150 Mar 26 Rs.200 April 20 Rs. 400 May 16 Rs. 300 June 18 Rs.500 Interest to be charged at 8% p.a. Find out the average due date and calculate the amount of interest to be debited to the partner. Or (b) Mr. Babu had the following transactions with Suba during the year 2002. Rs. July 1 Balance due from Suba 600 July 15 Send goods to Suba 1,900 Aug 10 Received cash from Suba 1,100 Aug 19 Purchased goods from Suba 700 Sep 3 Returned goods to Suba 300 Sep 16 Received cash from Suba 500 Prepare Account current to be rendered by Balu to Suba as on 30th Sep 2002. Calculating interest at 10% per annum