31. Pass Journal entries in the books of Puneet, Delhi for the following:
(i) Received an order from Karan \& Co. for supply of goods of \( ₹ 50,000 \).
(ii) Received an order from \( A K \& \) Co. for goods of \( ₹ 1,00,000 \) along with a cheque for \( ₹ 25,000 \) as advance.
(iii) Paid to staff \( ₹ 40,000 \) against outstanding salary of \( ₹ 60,000 \).
(iv) Sold goods to Bharat, Kaithal (Haryana) of ₹ 10,000 plus IGST @ 12\% out of which \( 1 / 5 \) th were returned being defective.
(v) Cheque of \( ₹ 20,000 \) issued by \( F \) eroz was dishonoured.
(vi) Received 40 paise in a rupee from Feroz against the above dues.
(vii) Received a cheque of \( ₹ 25,000 \) from Mohan after banking hours.
(viii) Purchased goods from Barun of Chandigarh of ₹ 10,000 plus IGST @ 12\% and sold them to Arun of Shimla (HP) at ₹ 22,400, including IGST @ 12\%.
(ix) Arun returned goods of ₹ 6,720 , including IGST which were returned to Barun.
(x) ABC \& Co. purchased10 TV sets @ ₹ 20,000 per set and paid IGST @12\%. It sold all the sets@ ₹ 25,000 per set plus CGST and SGST @6\% each.
(xi) Paid insurance of ₹ 12,000 plus CGST and SGST @ 6\% each for a period of one year.
(xid) Sold personal car for \( ₹ 1,00,000 \) and invested the amount in the firm.
(xisiz) Goods costing ₹ \( 1,00,000 \) were destroyed in fire. Insurance company admitted the claim for \( ₹ 75,000 \). These goods were purchased within Delhi.
(siw) Purchased machinery for \( ₹ 56,000 \) including IGST of \( ₹ 6,000 \) and paid cartage thereon ₹ 5,000 and installation charges \( ₹ 10,000 \).
(अy) Goods costing ₹ 40,000 sold to Mr. \( X \) at a profit of \( 20 \% \) on sales less \( 10 \% \) Trade Discount ¿ plus CGST and SGST @ 6\% each and received a cheque under \( 2 \% \) cash discount.
(xטiz) Purchased machinery from New Machinery House for \( ₹ 50,000 \) and paid it by means of a bank draft purchased from bank. Paid bank charges \( ₹ 500 \).
