Journalize them. (a) Paid salary Rs. 20 (b) Purchased goods Rs. 100. Marks 2+2=4 (no need to journal prepare pro forma)
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Explanation:
(a)
salary A/c Dr. 20
to cash A/c. 20
being:salary paid in
cash
(b)
purchase A/c Dr. 100
to cash A/C. 100
being: purchase goods
in cash
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