Started business with Cash Rs. 50,000 Bank Balance Rs. 80,000 and Building Rs. 2,00,000. Out of the cash introduced 50% was borrowed from Roma.
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Cash A/c....Dr. 50,000
BankA/c....Dr. 80,000
Building A/c...Dr.2,00,000
To Capital A/c....1,65,000
To Roma's loan A/c...1,65,000
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