Question

Goods of Rs. 12,000 were sold to smita, she paid 40% in cash & balance by cheque

Answer 1

Cash - 12000 * 40%

         = 4800

Bank = 12000 * 60%

          = 7200

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Journal entry

Cash A/c   Dr   4800

Bank A/c    Dr   7200

         To sales A/c            12000

(being sales made)

Answer 2

hey mate here is your answer

cash a/c dr 4,800

bank a/c dr 7,200

to sales a/c 12,000

(being goods sold to Smita)

working note :-

total cost of goods --> ₹12,000

cash amount --> ₹12,000 * 40/100 = ₹4,800

cheque amount --> 12,000 * 60/100 = ₹ 7,200