Q.33 Journalise the following transactions in the books of Hari Ram :
(i) Received 9,500 from Sohan in full settlement of his account for 10,000.
(ii) Received 9,500 from Shyam on his account for 10,000.
(iii) Goods worth 7,000 were destroyed by fire and the insurance company admitted
the claim of 5,000.
(iv). Goods worth 2,000 were given in Prime Minister Relief Fund as a charity.
(v) Bricks, Cement, etc. For Rs. 1,20,000 and timber for Rs. 3,50,000 purchased for the
construction of building payment was made by cheque.
(vi) Salaries due to Administrative Staff 17,500.
(vii) Out of the rent paid this year, 12,000 relates to the next year.
(viii) Provide 10% depreciation on furniture costing 5,000.
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