914 Loss by Fire Account Dr. Date Particulars J. Amount Date Particulars F. 400 Cr. J. Amount F. To purchase A/C 2016 April 22 Insurance Company Dr. Date Particulars J. Amount Date Particulars F. 600 Cr. J. Amount F. To Purchase Alc 2016 April 22 Example 4: Enter the following transactions in the Journal (do not give narration) of Kishor and post them into Ledger. Dec 1, 2016 Kishor started business with cash 3.20,000, Stock 315,000 and Furniture 36,000 Dec 3, 2016 Purchased goods from Prashant 5,000 and received 10% trade discount. Dec 7, 2016 Goods sold to Rishabh 3,000 and received cash 1,000. Dec 10, 2016 Paid cash for salary 500 and stationery