a. Pass the journal entries for the following events for the period (1.04.2019- 31.03.2020). (20) I. Discounted a bill of 4600 with a bank at 5% interest on the face value of the bill. II. Purchases a furniture of 36000 after getting a trade discount @ 10%, transportation cost was 1500 III. Theft of an equipment. The cost of the equipment is 22500 and accumulated depreciation is 17500. The estimated scarp value of the equipment is 2500. IV. Theft of goods which cost is 5200, but the NRV (Net realizable value) is 5000. V. Recovered 5200 from Mr. Shekhar. The firm had charged a bad debt of 16800 against Mr. Shekhar in Jan. 2019. VI. Paid insurance of 24000 in the month of July. The insurance is for one year @ 2000 per month. VII. Firm's pass book got credited due to deposit of 5000 VIII. Debentures worth 62000 got converted into common stocks. IX. The owner brought a furniture of 8900 from his home to the office for which he has not taken money. X. Goods worth 12300 transferred from the store to the office to be used as furniture