1 . Paid Ramavatar 400
2. Rahul commenced business with cash 30,000
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Ram a/c......dr. 400
To cash a/c. 400
Cash a/c.....dr. 30000
To capital a/c. 30000
To cash a/c. 400
Cash a/c.....dr. 30000
To capital a/c. 30000
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