25. निम्न लेन-देनों को रोजनामचा प्रविष्टियाँ कीजिए- Journalise the following transactions : 2014 1 दिसम्बर हेमा ने रोकड़ से व्यापार आरंभ किया। (Hema started business with cash)
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Cash account. dr
To capital account
( started business with cash )
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