Question

bought furniture and machinery journal

Answer 1

If its on credit basis 

Machinery A/C    -    -    -    -    --    -    Dr. xyZ (the amt)
Furniture A/C  - - - - - - - - - - - - - - - - - Dr XyZ
         To creditor                          -   -   -   -   -   xyz

If its cash transaction

Machinery A/C  - - - - - - - Dr. xyz
Furniture A/C - - - - - - - - -Dr. xyz 
        To cash A/C       --- - - -  = =xyz