1. A sales invoice totaling Rs 35,000 and dated January 14 has discount terms of 2/10, n/30. If it is paid January 23 and if paid January 27, what would be the entry to record this transaction?
2. Record the following transactions in the cash receipts journal: (Format is given Below)

March: 3 Received Rs 6000 from J.Ballin settlement of her account

10 Received Rs 6150 from B. Elder in settlement of his account

14 Cash sales for a 2-week period, Rs 4,400

28 Sold Rs 2000 of office supplies to T.S Company (not a merchandise item)

30 Owner made additional investment, Rs 15,000

30 Cash sales for the last two weeks, Rs 2600

Date	Account Credit	Cash Dr.	Ac. Rec Cr.	Sales Income Cr.	OE Cr.