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50 Sold the following Items from Blue Bird 1) 40 HTC One M9 phones for 300 GBP each 2) 35 HTC Butterfly phones for 250

50 Sold the following Items from "Blue Bird"
1) 40 "HTC One M9" phones for 300 GBP each
2) 35 "HTC Butterfly" phones for 250 GBP each
3) 32 "Lumia 925" phones for 360 GBP each
51 Received full amount from "Blue Bird" in "Royal Bank of Scotland"
52 Received 2500 GBP for renting of Office space in HSBC
53 Paid water expenses of 85 GBP from HSBC
54 Sold the following Items to "British Council"
1) 15 "Iphone 4S" phones for 500 GBP each
2) 10 "HTC 10" phones for 485 GBP each
3) 18 "Galaxy A9" phones for 375 GBP each
4) 18 "Galaxy S7" phones for 482 GBP each
5) 9 "Galaxy J Max" phones for 300 GBP each
6) 10 "Galaxy Note 7" phones for 500 GBP each
7) 13 "Lumia 920" phones for 380 GBP each
55 Received 75% amount from "British Council" in "Royal Bank of Scotland"
56 Transferred 10000 GBP from "Royal Bank of Scotland" to "HSBC"
57 Paid an Overdraft Expense of 275 GBP from "HSBC"
58 Bought a Lexus Car from Lexus Company for 7000 GBP
59 Paid a downpayment of 1000 GBP for the purchase of Lexus Car from "HSBC"
60 Paid a Salary of 300 GBP each for 3 staff from "Royal Bank of Scotland"
61 Received 3 month Salary of 1 staff (salary of 300 GBP/month) as compensation for resignation without notice as Cash
62 Received balance 25% from "British Council" in "HSBC"
63 Declared Dividends Payable of 2500 GBP each to "Rachel Halcrow" and Lincoln Halcrow"
64 Paid another 3 months Advance rent to "Hamptons" from "HSBC"
65 Booked a depreciation expense of 550 GBP
66 Paid the Dividends payable from "HSBC"
67 Received a Dividend of 1000 GBP from the investment in "FTSE Company" as Cash
68 Received another Government Grant of 15000 GBP in "HSBC"
69 Paid Radar Fine of 55 GBP from Cash
70 Deposited Balance Cash in Hand in "Royal Bank of Scotland"
71 Received a Sponsorship Income of 15000 GBP in "Royal Bank of Scotland"
72 Paid tax @ 15% of "Net Income Before Tax" from "HSBC"

answer70 :

70 Deposited Balance Cash in Hand in "Royal Bank of Scotland"

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