) Record following transaction in the journal proper of Gopal. (06)
1) Goods of Rs. 2000 received as free sample from Tata.
2) Purchased furniture of Rs. 5500 against goods of Rs. 5000.
3) Rs. 3000 receivable from Mithun which cannot be received now.
4) Pass the Closing Entry at the end of the year for Drawings A/c Rs. 1700.
5) Draw a bill of Rs. 8000 on Ramnik which was accepted and returned.
6) Goods of Rs. 8000 were stolen away from the godown for which insurance
company has accepted claim of 75% of the amount.
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