Pass journal entries in the books of Sunil Enterprises, Delhi
a) Received cheque of Rs.29,500 from Surender in full
settlement of his account of Rs.30,000
b) Goods costing Rs.2,000 was distributed as free samples(GST
@12%)
c) Raj Bakery’s cheque of Rs.25,000 deposited into bank.
d) Sold goods to Manish Daily Needs, Haldwani for Rs.30,000 at
20% Trade discount and 2.5% cash discount. Manish paid
40% amount through cheque.(GST @12%)
e) The cheque received in above transaction was endorsed to
Sahil in full settlement of his debt of Rs.11,000
f) Received Rs.2,500 from Nitin which was written off as bad
debt last year
g) Rent of building Rs.25,000 is paid by cheque. Half building is
used for business and rest is occupied by owner as his
residence.
h) Goods returned by Tanuj of Rs.3,600 due to some defects.
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