Shyam become insolvent a first and final comparison of 70 paise in a Rupee was received from his office official receiver he owns 10000 rupees
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Bad Debt a/c Dr. 3,000
Cash a/c Dr. 7,000
To Shyam a/c 10,000
Cash a/c Dr. 7,000
To Shyam a/c 10,000
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