Rs.300 in cash and rs.500 in cheque was given to harish towards his wages and insurance premium of a vehicle rs.200
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500+300 =800 800_ 200= 600.
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Wages A/C. Rs.800
To Cash A/C. Rs.300
To Bank A/C. Rs.500
(Being wages paid to harish in cash and cheque)
Insurance premium A/C. Dr. Rs.200
To Cash A/C. Rs.200
(Being insurance premium of a vehicle paid)
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