37. Journalise the following transactions : (a) Goods worth 2,000 destroyed by fire. (b) Received 5,000 from Suresh which were written off as bad debts. (c) Sold goods to Mohan of the list price of 5,000 subject to 10% trade discount and 5% cash discount. Mohan availed cash discount. (d) Received 9,900 from Hari in full settlement of his account 10,000. (KVS 2017)