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a. Cash a/c ....Dr 300,000
To capital a/c 300,000
b. Furniture a/c ..Dr. 50,000
To cash a/c. 50,000
c.cash a/c .....Dr. 5000
To commission a/c 5000
d.Goods a/c ..Dr 30,000
To cash a/c. 30,000
e.Bank a/c ...Dr. 20,000
To cash a/c. 20,000
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