Page No 5.98:
Question 71:
A
and B
are partners in a firm. The net profit of the firm is divided as follows: 1/2
to A, 1/3 to B and 1/6 carried to a Reserve. They admit C
as a partner on 1st April, 2019 on which date, the Balance Sheet of the
firm was:
|
||||
Liabilities |
` |
Assets |
` |
|
Capital
A/cs: |
|
Building |
50,000 |
|
A |
50,000 |
|
Plant
and Machinery |
30,000 |
B |
40,000 |
90,000 |
Stock |
18,000 |
Reserve |
|
10,000 |
Debtors |
22,000 |
Creditors |
|
20,000 |
Bank |
5,000 |
Outstanding
Expenses |
|
5,000 |
|
|
|
|
|
|
|
|
|
1,25,000 |
|
1,25,000 |
|
|
|
|
|
Following are the required adjustments on admission of C:
(a) C brings in ` 25,000 towards his capital.
(b) C also brings in ` 5,000 for 1/5th share of goodwill.
(c) Stock is undervalued by 10%.
(d) Creditors include a liability of
` 4,000, which has been
decided by the court at ` 3,200.
(e) In regard to the Debtors, the following Debts proved Bad or Doubtful−
` 2,000 due from X−bad to the full
extent;
` 4,000 due from Y−insolvent, estate expected
to pay only 50%.
You are required to prepare Revaluation Account, Partners' Capital Accounts and
Balance Sheet of the new firm.
Answer:
Revaluation Account |
|||
Dr. |
|
|
Cr. |
Particulars |
Amount ` |
Particulars |
Amount ` |
Bad Debts |
2,000 |
Stock |
2,000 |
Provision for Doubtful Debts |
2,000 |
Creditors (4,000 – 3,200) |
800 |
(4,000 × 50%) |
|
|
|
|
|
Loss transferred to |
|
|
|
A Capital |
720 |
|
|
B Capital |
480 |
|
4,000 |
|
4,000 |
|
|
|
|
Partners’ Capital Accounts |
|||||||
Dr. |
|
|
|
|
|
|
Cr. |
Particulars |
A |
B |
C |
Particulars |
A |
B |
C |
Revaluation |
720 |
480 |
|
Balance b/d |
50,000 |
40,000 |
|
|
|
|
|
Reserve |
6,000 |
4,000 |
|
|
|
|
|
Bank |
|
|
25,000 |
Balance c/d |
58,280 |
45,520 |
25,000 |
Premium for Goodwill |
3,000 |
2,000 |
|
|
59,000 |
46,000 |
25,000 |
|
59,000 |
46,000 |
25,000 |
|
|
|
|
|
|
|
|
Balance Sheet as on April 01, 2019 after C’s admission |
|||||
Liabilities |
Amount ` |
Assets |
Amount ` |
||
Capital A/cs: |
|
Building |
50,000 |
||
A |
58,280 |
|
Plan and Machinery |
30,000 |
|
B |
45,520 |
|
Stock (18,000 × 100/90) |
20,000 |
|
C |
25,000 |
1,28,800 |
Debtors |
22,000 |
|
Creditors (20,000 – 800) |
19,200 |
Less: Bad Debts |
2,000 |
|
|
Outstanding Expenses |
5,000 |
Less: Prov. for D. Debts |
2,000 |
18,000 |
|
|
|
Bank (5,000 + 30,000) |
35,000 |
||
|
1,53,000 |
|
1,53,000 |
||
|
|
|
|
Working Notes
WN1
old ration ; ½:1/3=3:2
Sacrificing ratio=3:2
WN2
Distribution of Reserve
A will get =10,000×3/5=6,000
B will get =10,000×2/5=4,000
WN3
Distribution of Premium for Goodwill
A will get =5,000×3/5=3,000
B will get =5,000×2/5=2,000
Page No 5.98:
Question 72:
Following is the Balance Sheet of the firm, Ashirvad, owned by A, B and C who share profits and losses of the business in the ratio of 3 : 2 : 1.
BALANCE SHEET as at 31st March, 2019 |
||||
Liabilities |
` |
Assets |
` |
|
Capital
A/cs: |
|
Furniture |
95,000 |
|
A |
1,20,000 |
|
Business
Premises |
2,05,000 |
B
|
1,20,000 |
|
Stock-in-Trade |
40,000 |
C |
1,20,000 |
3,60,000 |
Debtors |
28,000 |
Sundry
Creditors |
|
20,000 |
Cash
at Bank |
15,000 |
Outstanding
Salaries and wages |
|
7,200 |
Cash
in Hand |
4,200 |
|
|
|
|
|
|
|
|
|
|
|
|
3,87,200 |
|
3,87,200 |
|
|
|
|
|
On 1st April, 2019, they admit D as a partner on the following
conditions:
(a) D will bring in ` 1,20,000 as his capital and also ` 30,000 as goodwill premium for a quarter of the share in
the future profits/losses of the firm.
(b) Values of the fixed assets of the firm will be increased by 10% before the
admission of D.
(c) Mohan, an old customer whose account was written off as bad debts, has
promised to pay ` 3,000 in full settlement of his dues.
(d) Future profits and losses of the firm will be shared equally by all the
partners.
Pass the necessary Journal entries and prepare Revaluation Account, Partners'
Capital Accounts and opening Balance Sheet of the new firm.
Answer:
Revaluation Account |
||||
Dr. |
|
|
Cr. |
|
Particulars |
Amount ` |
Particulars |
Amount ` |
|
|
|
Fixed Assets: |
|
|
|
|
Furniture |
95,000 × 10% |
9,500 |
Profit transferred to |
|
Business Premises |
2,05,000 10% |
20,500 |
A Capital |
15,000 |
|
|
|
B Capital |
10,000 |
|
|
|
C Capital |
5,000 |
|
|
|
|
|
|
|
|
|
30,000 |
|
30,000 |
|
|
|
|
|
Partners’ Capital Accounts |
|||||||||
Dr. |
|
|
|
|
|
|
|
|
Cr. |
Particulars |
A |
B |
C |
D |
Particulars |
A |
B |
C |
D |
A’s Capital (Goodwill) |
|
|
7,500 |
|
Balance b/d |
1,20,000 |
1,20,000 |
1,20,000 |
|
B’s Capital (Goodwill) |
|
|
2,500 |
|
Revaluation (Profit) |
15,000 |
10,000 |
5,000 |
|
|
|
|
|
|
Cash |
|
|
|
1,20,000 |
Balance c/d |
1,65,000 |
1,40,000 |
1,15,000 |
1,20,000 |
Premium for Goodwill |
22,500 |
7,500 |
|
|
|
|
|
|
|
C’s Capital (Goodwill) |
7,500 |
2,500 |
|
|
|
1,65,000 |
1,40,000 |
1,25,000 |
1,20,000 |
|
1,65,000 |
1,40,000 |
1,25,000 |
1,20,000 |
|
|
|
|
|
|
|
|
|
|
Balance Sheet as on April 1, 2019, after D’s admission |
||||
Liabilities |
Amount ` |
Assets |
Amount ` |
|
Capital A/cs: |
|
Furniture (95,000 + 9,500) |
1,04,500 |
|
A |
1,65,000 |
|
Business Premises (2,05,000+20,500) |
2,25,500 |
B |
1,40,000 |
|
Stock-in-Trade |
40,000 |
C |
1,15,000 |
|
Debtors |
28,000 |
D |
1,20,000 |
5,40,000 |
Cash at Bank |
15,000 |
Sundry Creditors |
20,000 |
Cash in hand (4,200 + 1,50,000) |
1,54,200 |
|
Outstanding salaries and wages |
7,200 |
|
|
|
|
5,67,200 |
|
5,67,200 |
|
|
|
|
|
Working Note:
WN1 Calculation of Sacrificing Ratio
|
A |
B |
C |
D |
OLD RATION |
3 : |
2 : |
1 |
|
NEW RATIO |
1 : |
1 : |
1 : |
1 |
|
|
|
|
|
Sacrificing Ratio = Old Ratio − New Ratio
A=
3/6-1/4=6/24
B=2/6-1/4=2/24
C=1/6-1/4=-2/24((Gain)
Sacrificing
Ratio =6/24 ; 2/24=3;1
WN2 Calculation of C’s gain in goodwill
Goodwill of the firm=D’s share×4/1s
= 30,000×4/1s=1,20,000
C’s gain in goodwill=1,20,000×2/24=10,000
WN3 Amount of Goodwill to be distributed between A and
B (Sacrificing Partners)
Premium for goodwill=30,000
A will get =30,000×3/4=22,500
B will get =30,000×1/4=7,500
WN4 Journal Entries for D’s Capital and distribution of
goodwill
Particulars |
L.F. |
Debit Amount ` |
Credit Amount ` |
|
Cash A/c |
Dr. |
|
1,50,000 |
|
To D’s Capital A/c |
|
|
1,20,000 |
|
To Premium for Goodwill A/c |
|
|
30,000 |
|
(D brought Capital and share of Capital) |
|
|
|
|
|
|
|
|
|
Premium for Goodwill |
Dr. |
|
30,000 |
|
C’s Capital A/c |
Dr. |
|
10,000 |
|
To A’s Capital A/c |
|
|
30,000 |
|
To B’s Capital |
|
|
10,000 |
|
(Gain goodwill distributed
between A and B |
|
|
|
|
|
|
|
|
Page No 5.99:
Question 73:
Deepika and Rajshree are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31st March, 2019 their Balance Sheet was:
|
|||||
Liabilities |
` |
Assets |
` |
||
Sundry
Creditors |
16,000 |
Cash
in Hand |
1,200 |
||
Public
Deposits |
61,000 |
Cash
at Bank |
2,800 |
||
Bank
Overdraft |
6,000 |
Stock |
32,000 |
||
Outstanding
Liabilities |
2,000 |
Prepaid
Insurance |
1,000 |
||
Capital
A/cs: |
|
Sundry
Debtors |
28,000 |
|
|
Deepika |
48,000 |
|
Less: Provision for Doubtful
Debts |
800 |
|
Rajshree |
40,000 |
88,000 |
Plant
and Machinery |
48,000 |
|
|
|
Land
and Building |
50,000 |
||
|
|
Furniture |
10,000 |
||
|
|
|
|
||
|
1,73,000 |
|
1,73,000 |
||
|
|
|
|
On 1st April, 2019 the partners admit Anshu as a partner
on the following terms:
(a) The new profit-sharing ratio of Deepika, Rajshree and Anshu will be 5 : 3
: 2 respectively.
(b) Anshu shall bring in ` 32,000 as his capital.
(c) Anshu is unable to bring in any cash for his
share of goodwill. Partners, therefore, decide to calculate the goodwill on the
basis of Anshu's share in the profits and the capital
contribution made by her to the firm.
(d) Plant and Machinery is to be valued at ` 60,000, Stock at
` 40,000 and the Provision for
Doubtful Debts is to be maintained at ` 4,000. Value of Land and Building has appreciated by 20%.
Furniture has been depreciated by 10%.
(e) There is an additional liability of
` 8,000 being outstanding
salary payable to employees of the firm. This liability is not included in the
outstanding liabilities, stated in the above Balance Sheet. Partners decide to
show this liability in the books of account of the reconstituted firm.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of Deepika, Rajshree and Anshu.
Answer:
Revaluation Account |
||||
Dr. |
|
Cr. |
||
Particulars |
Amount ` |
Particulars |
Amount ` |
|
Reserve for D. Debts |
4,000 |
|
Plant and Machinery |
12,000 |
Less: Old Reserve |
800 |
3,200 |
(60,000 – 48,000) |
|
|
|
|
|
|
Furniture
10,000 × 10% |
1,000 |
Stock
(40,000 – 32,000) |
8,000 |
|
Outstanding salary |
8,000 |
|
|
|
Profit transferred to |
|
Land and Building |
10,000 |
|
Deepika Capital |
10,680 |
(50,000 × 20%) |
|
|
Rajshree Capital |
7,120 |
|
|
|
|
30,000 |
|
30,000 |
|
|
|
|
|
Partners’ Capital Accounts |
|||||||
Dr. |
|
Cr. |
|||||
Particulars |
Deepika |
Rajshree |
Anshu |
Particulars |
Deepika |
Rajshree |
Anshu |
Balance c/d |
58,680 |
47,120 |
32,000 |
Balance b/d |
48,000 |
40,000 |
|
(before adjustment of Goodwill) |
|
|
|
|
|
|
|
|
|
|
|
Revaluation |
10,680 |
7,120 |
|
|
|
|
|
Cash |
|
|
32,000 |
|
58,680 |
47,120 |
32,000 |
|
58,680 |
47,120 |
32,000 |
|
|
|
|
|
|
|
|
Deepika |
|
|
2,220 |
Balance b/d |
58,680 |
47,120 |
32,000 |
Rajshree |
|
|
2,220 |
Anshu’s Capital (Goodwill) |
2,220 |
2,220 |
|
Balance c/d |
60,900 |
49,340 |
27,560 |
|
|
|
|
|
60,900 |
49,340 |
32,000 |
|
60,900 |
49,340 |
32,000 |
|
|
|
|
|
|
|
|
Balance Sheet as on March 31, 2019 after Anshu’s admission |
|||||
Liabilities |
Amount ` |
Assets |
Amount ` |
||
Outstanding Salaries |
8,000 |
Cash in Hand |
1,200 |
||
Sundry Creditors |
16,000 |
Cash at Bank |
28,800 |
||
Public Deposits |
61,000 |
Stock |
40,000 |
||
Outstanding Liabilities |
2,000 |
Prepaid Insurance |
1,000 |
||
Capital A/cs: |
|
Sundry Debtors |
28,800 |
|
|
Deepika |
60,900 |
|
Less: reserve for D. Debts |
4,000 |
24,800 |
Rajshree |
49,340 |
|
Plant and Machinery |
60,000 |
|
Anshu |
27,560 |
1,37,800 |
Land and Building |
60,000 |
|
|
|
Furniture |
9,000 |
||
|
2,24,800 |
|
2,24,800 |
||
|
|
|
|
Working Notes
WN1: Calculation of Sacrificing Ratio
|
Deepika |
Rajshree |
Anshu |
OLD RATION |
3 : |
2
|
|
NEW RATIO |
5 : |
3 : |
2 |
Sacrificing Ratio = Old Ratio − New Ratio
Deepika = 3/5-5/10=1/10
Rajshree =2/5-3/10=1/10
|
Deepika |
Rajshree |
Sacrificing
Ratio = |
1 : |
1 |
WN2: Valuation of Goodwill
Capitalised value on the basis of Anshu’s
share=32,000×10/2=1,60,000
Actual Capital of all partners before adjustment of Goodwill = 58,680 + 47,120
+ 32,000= ` 1,37,800
Goodwill = Capitalised value − Actual Capital
of all partners before adjustment of Goodwill
= 1,60,000 − 1,37,800
= ` 22,200
Anshu’s share of Goodwill =22,200×2/10=4,440
Deepika and Rajshree each
will entitle for Goodwill=4,440×1/2=2,220
Page No 5.99:
Question 74:
Atul and Amit are partners sharing profits in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2019 is as follows:
Liabilities |
Amount ` |
Assets |
Amount ` |
|
Capital
A/cs: |
|
Plant
and Machinery |
1,80,000 |
|
Atul |
1,00,000 |
|
Furniture |
30,000 |
Amit |
1,00,000 |
2,00,000 |
Computer |
10,000 |
Current
A/cs: |
|
|
Stock |
40,000 |
Atul |
70,000 |
|
Debtors |
50,000 |
Amit |
50,000 |
1,20,000 |
Bills
Receivable |
10,000 |
Creditors |
|
40,000 |
Cash |
10,000 |
Bills
Payable |
|
10,000 |
Bank |
40,000 |
|
3,70,000 |
|
3,70,000 |
|
|
|
|
|
Abhay is
admitted as a partner for 1/4th share on 1st April, 2019 on the following terms:
(a) Abhay is to bring ` 65,000 as capital after adjusting amount due to him
included in creditors and his share of Goodwill.
(b) ` 10,000 included in creditors is payable to Abhay which is to be transferred to his Capital Account.
(c) Furniture is to reduced by ` 3,000 and Plant and Machinery is to be increased
to ` 1,98,000.
(d) Stock is overvalued by ` 4,000.
(e) A Provision for Doubtful Debts is to be created @ 5%.
(f) Goodwill is to be valued at 2 years' purchase of average profit for four
years. Profits of four years ended 31st March were as follows:
2018-19 − ` 25,000, 2017-18 − ` 10,000, 2016-17 − ` 2,500, and
2015-16 − ` 2,500.
Pass the Journal entries for the above arrangement.
Answer:
In the books of the Atul, Amit and Abhay Journal |
|||||
Date |
Particulars |
|
L.F. |
Debit ` |
Credit ` |
2019 |
|
|
|
|
|
April 01 |
Creditors
A/c |
Dr. |
|
10,000 |
|
|
To Abhay’s Capital A/c |
|
|
|
10,000 |
|
(Being
amount due to Abhay transferred to his Capital A/c) |
|
|
|
|
|
|
|
|
|
|
|
Cash
A/c |
Dr. |
|
60,000 |
|
|
To Abhay’s Capital A/c |
|
|
|
55,000 |
|
To Premium for Goodwill A/c (WN1) |
|
|
|
5,000 |
|
(Being
Capital and goodwill paid by the new partner) |
|
|
|
|
|
|
|
|
|
|
|
Premium
for Goodwill A/c |
Dr. |
|
5,000 |
|
|
To Atul’s Capital A/c |
|
|
|
3,000 |
|
To Amit’s Capital A/c |
|
|
|
2,000 |
|
(Being
premium for goodwill adjusted in 3:2) |
|
|
|
|
|
|
|
|
|
|
|
Revaluation
A/c |
Dr. |
|
9,500 |
|
|
To Furniture A/c |
|
|
|
3,000 |
|
To Stock A/c |
|
|
|
4,000 |
|
To Provision for Doubtful Debts A/c |
|
|
|
2,500 |
|
(Being
assets revalued and liabilities reassessed) |
|
|
|
|
|
|
|
|
|
|
|
Plant
& Machinery A/c |
Dr. |
|
18,000 |
|
|
To Revaluation A/c |
|
|
|
18,000 |
|
(Being
appreciation in plant & machinery provided for) |
|
|
|
|
|
|
|
|
|
|
|
Revaluation
A/c (WN2) |
Dr. |
|
8,500 |
|
|
To Atul’s Capital A/c |
|
|
|
5,100 |
|
To Amit’s Capital A/c |
|
|
|
3,400 |
|
(Being
revaluation profit transferred to partner’s capital A/c) |
|
|
|
|
|
|
|
|
|
|
Working Notes:
1. Calculation of Goodwill brought in by Abhay:
Average
Profits |
= |
(Normal
profits from 31st March, 2016 to 31st March, 2019)/2 |
|
= |
` (25,000 + 10,000 + 2,500 + 2,500)/4= ` 10,000 |
Goodwill |
= |
Average
Profits × No. of years of Purchase |
|
= |
`(10,000 × 2) = ` 20,000 |
Goodwill
brought in by Abhay |
= |
`(20,000 × 1/4) = ` 5,000 |
2. Calculation of Revaluation Profit/Loss:
Debit side total = ` (3,000 + 4,000 + 2,500) =
` 9,500 Credit side
total= ` 18,000 Gain on Revaluation = ` (18,000 – 9,500) = ` 8,500
Page No 5.100:
Question 75:
Yogesh and Naresh are partners sharing profits in the ratio of 3 : 2. They admit Ramesh for 1/3rd share on 1st April, 2019 and also decide to share future profits equally. Balance Sheet of the firm as at 31st March, 2019 was as follows:
Liabilities |
Amount ` |
Assets |
Amount ` |
||
Capital
A/cs: |
|
Land |
4,00,000 |
||
Yogesh |
5,00,000 |
|
Building |
|
4,00,000 |
Naresh |
5,00,000 |
10,00,000 |
Furniture |
50,000 |
|
Current
A/cs: |
|
Computers |
|
1,00,000 |
|
Yogesh |
1,10,000 |
|
Stock |
1,50,000 |
|
Naresh |
90,000 |
2,00,000 |
Sundry
Debtors |
2,10,000 |
|
Employees'
Provident Fund |
|
25,000 |
Less: Provision for Doubtful
Debts |
10,000 |
2,00,000 |
Workmen
Compensation Reserve |
|
1,00,000 |
Cash |
|
10,000 |
Sundry
Creditors |
|
75,000 |
Bank |
|
70,000 |
Expenses
Payable |
|
10,000 |
Advertisement
Suspense |
30,000 |
|
|
14,10,000 |
|
14,10,000 |
||
|
|
|
|
They admitted Ramesh on the following terms:
(a) He will bring ` 5,00,000 as his capital.
(b) His share of goodwill is valued at
` 1,00,000
but he is unable to bring cash for his share of goodwill. It is agreed to debit
the amount to his Current Account.
(c) Value of Land and Building is to be appreciated by ` 40,000 each.
(d) Value of Furniture to be reduced to
` 40,000.
(e) Provision for Doubtful Debts to be increased to 10%.
(f) A liability for damages of ` 10,000 is to be created.
Pass the Journal entries on admission of Ramesh and
prepare Revaluation Account.
Answer:
In the books of the Yogesh, Naresh and Ramesh Journal |
|||||
Date |
Particulars |
|
L.F. |
Debit ` |
Credit ` |
2019 |
|
|
|
|
|
April 01 |
Cash
A/c |
Dr. |
|
5,00,000 |
|
|
To Ramesh’s Capital A/c |
|
|
|
5,00,000 |
|
(Being
Capital brought in by the new partner) |
|
|
|
|
|
|
|
|
|
|
|
Ramesh’s Current A/c |
Dr. |
|
1,00,000 |
|
|
To Yogesh’s Current A/c (1,00,000 × 4/5) |
|
|
|
80,000 |
|
To Naresh’s Current A/c (1,00,000 × 1/5) |
|
|
|
20,000 |
|
(Being
premium for goodwill adjusted in 4 : 1) |
|
|
|
|
|
|
|
|
|
|
|
Revaluation
A/c |
Dr. |
|
31,000 |
|
|
To Provision for Doubtful Debts A/c |
|
|
|
11,000 |
|
To Liability for damages A/c |
|
|
|
10,000 |
|
To Furniture A/c |
|
|
|
10,000 |
|
(Being
assets revalued and liabilities reassessed) |
|
|
|
|
|
|
|
|
|
|
|
Land
A/c |
Dr. |
|
40,000 |
|
|
Building
A/c |
Dr. |
|
40,000 |
|
|
To Revaluation A/c |
|
|
|
80,000 |
|
(Being
appreciation in land and building provided for) |
|
|
|
|
|
|
|
|
|
|
|
Revaluation
A/c (WN2) |
Dr. |
|
49,000 |
|
|
To Yogesh’s Current A/c |
|
|
|
29,400 |
|
To Naresh’s Current A/c |
|
|
|
19,600 |
|
(Being
revaluation profit transferred to partner’s current A/c) |
|
|
|
|
|
|
|
|
|
|
|
Workmen
Compensation Reserve A/c |
Dr. |
|
1,00,000 |
|
|
To Yogesh’s Current A/c |
|
|
|
60,000 |
|
To Naresh’s Current A/c |
|
|
|
40,000 |
|
(Being
workmen compensation reserve distributed) |
|
|
|
|
|
|
|
|
|
|
|
Yogesh’s Current A/c |
Dr. |
|
18,000 |
|
|
Naresh’s Current A/c |
Dr. |
|
12,000 |
|
|
To Advertisement Suspense A/c |
|
|
|
30,000 |
|
(Being
accumulated loss written off) |
|
|
|
|
Working Notes:
1. Calculation of new profit-sharing ratio:
Particulars |
Yogesh |
Gopal |
Old Ratio |
3/5 |
2/5 |
New Ratio |
1/3 |
1/3 |
Gain/Sacrifice |
(3/5 – 1/3)= 4/15 (Sacrifice) |
(2/5 – 1/3)= 1/15 (Sacrifice) |
Sacrificing Ratio |
4:1 |
2. Calculation of Revaluation Profit/Loss:
Debit side total= ` (11,000 + 10,000 + 10,000) = ` 31,000
Credit side total = ` 80,000
Gain on Revaluation= ` (80,000 –
31,000) = `
49,000
Dr. |
Revaluation A/c |
Cr. |
||||
Particulars |
Amount ` |
Particulars |
Amount ` |
|||
To
Provision for Doubtful debt A/c |
11,000 |
By
Land A/c |
40,000 |
|||
To
Liability for Damages A/c |
10,000 |
By
Building A/c
|
40,000 |
|||
To
Furniture A/c |
10,000 |
|
|
|||
To
Profit transferred to: |
|
|
|
|||
Yogesh’s Current A/c |
29,400 |
|
|
|
||
Naresh’s Current A/c |
19,600 |
49,000 |
|
|
||
|
|
|
|
|||
|
80,000 |
|
80,000 |
|||
|
|
|
|
|||