h. Loan of Rs. 20,000 was taken again fixed deposit. i. Cartage paid on purchases Rs. 500. j. Interest charged by bank Rs. 200. k. Goods sold to Vivek of Rs. 50,000 against with 50 percent payment is made in cash. l. 75 paise paid in a rupee received out of Rs. 10,000 due from Christ on his becoming bankrupt or insolvent. m. Amount written off as bad debt fully recovered. n. Purchase of goods worth Rs. 30,000, received a cash discount of 2 percent. o. Goods costing Rs. 15,000 lost in fire, Insurance company accepted claim of Rs. 12,000 and cheque is received from the company. p. Sold household furniture for Rs. 5,000 and the proceeds were invested in the business. q. Paid Rs. 5,000 as life insurance premium of the proprietor. r. Received Rs. 19,000 from Swati on her account for Rs. 20,000. s. Received Rs. 19,000 from Bharti in settlement of her account for Rs. 20,000.
