Dr. 2,000 20 Loss by Theft A/C To Purchases Alc 2,000 q21 22 (Stolen goods from business) Charity A/C To Cash A/C DET 300 100 200 To Purchases Alc (Give goods and cash for charity) Postage A/C TO Cash A/C 31 Dr. 50 50 (Postage paid) 31 Dr. 25,000 Computer A/C To Cash A/C 25,000 (Purchased computer) TOTAL Question 34 1,32,050 1,32,050 Record journal book 1. Purchased a Motor Car for 23,00,000 and paid ? 25,000 for its repair and renewal. Entire payment is made by cheque. 2. Received Rent 25,000 3. Goods worth 20,000 were distributed as free samples. 4. Charge depreciation on Motor Car ? 32,500. 5. Rent due to Landlord 2 10,000 and Salary due to Clerks 280,000 6. Charge interest on Capital ? 20,000. 7. 25,000 due from Sanjay Gupta are bad-debts. 8. Goods worth 50,000 were destroyed by fire. 9. Cash 25,000 and goods worth 20,000 were stolen by an employee