athrava started business with own cash Rs 180000 furniture Rs80000 and machinery worth Rs140000 and browwed Rs 100000 from her friend sham at 15%
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1) Cash a/c _Dr 180000
To Capital a/c 180000
2) Furniture a/c _Dr 80000
To Cash a/c 80000
3) Machinery a/c _Dr 140000
To Cash a/c 140000
4) Broward a/c _ Dr 15000
To Sham a/c 15000
Total 415000 415000
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