Question

loan given to ram rs5000 ,ram became insolvent he paid 45% full sttlmnt

Answer 1

Journal entry

Cash A/c    Dr           2250

Bad debt A/c  Dr       2750

            To loan & advances A/c    5000

(being loan given to ram and became insolvent and made 45% as full settlement )

Answer 2

your journal entry will be:

cash a/c. Dr. 2250

bad debt a/c. Dr. 2750

to Ram a/c. 5000

being cash received from Ram who has declared insolvent, as full settlement