4. Sold goods to Mr. Kitewala of ? 16,000.
5. Paid salary to a employee Mangubhai 15,000.
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→ Mr. Kitewala A / C. Debit 16000
To Sales A / C Credit. 16000
→ Salary A / C. Debit. 15000
To Cash. A / C. Credit. 15000
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