You are required to pass necessary journal entries in the books of Kewal: (i) Cheque amounting - 9,000 from Hari Krishan in full settlement of his…

In the books of Kewal Journal entries Particulars Dr. Amount ₹ Cr. Amount ₹ (i) Bank A/c Dr. 9,000 Discount allowed A/c Dr. 1,000 To Hari Krishan A/c 10,000 (Being amount received from Hari Krishan after allowing discount of 1,000). (ii) Drawings Dr. 7,000 To Purchases A/c 6,000 To Cash A/c 1,000 (Being goods and cash withdrawn for personal use). (iii) Free Samples/Sales promotion A/c Dr. 3,000 To Purchases A/c 3,000 (Being the goods distributed as free samples). (iv) Bank A/c Dr. 10,000 To Commission A/c 10,000 (Being commission received). Commission A/c Dr. 5,000 To Commission received in Advance A/c/ Prepaid Commission A/c 5,000 (Being commission received in advance adjusted). (v) Machinery A/c Dr. 3,00,000 Input CGST A/c Dr. 18,000 Input SGST A/c Dr. 18,000 To Bank A/c 1,00,000 To Jawahar Industries A/c 2,36,000 (Being machinery purchased from Jawahar and paid - 1,00,000 immediately CGST and SGST @6% each)