Enter the following transactions in double column cash book with cash and discount

Dear student
In question , there is nothing mention about bank hence assume all transaction in cash. And for those transaction where date is not mentioned I leave blank .
Note:- Dec 16 is not recorded because it is on credit. And this amount is received on 22 dec which is within week hence provided 2.5% cash discount as per question.
Regards

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A hotel business take a loan of Rs 300000 repayable over five years to pay for increased staff cost and during the busy holiday period
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Explain why the following might be considered as a poor decision, while selecting a source of finance :
A) A hotel business take a loan of Rs 300000 repayable over five years to pay for increased staff cost and during the busy holiday period
B) Company takes a mortgage for 15 years to buy a car for the company chairman
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