Question

recieved cash from suraj Rs.1,400 in full settlement of debt of Rs.1,600

Answer 1

Cash A/c...Dr. 1400
To, Suraj A/c. 1400
(Being Cash received from suraj Rs. 1400 in full settlement)

* Cash recieved which means that Assets increase by 1400, and Assets always increasr from debit side.

* Suraj is our debtor, which means that Assets decrease. Assets always decrease from Credit side.