Journal entry for rupees premises 200000 Delivery man rupees 50000 fixtures rupees 5000 stock rupees 75000 debtors Hariharan rupees 30000 Rajhans rs50000 Cash at Bank rupees 45000 cash in hand rupees 15000 Liabilities creditors Jawahar rupees 100000 Vikas 45000 Telephone expenses payable rupees 4000 Electricity expense payable 5000