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जैन लि. ने Rs 6,00,000 की मशीन कमल से खरीदी। 50% भुगतान चेक द्वारा किया गया तथा शेष राशि के लिए कम्पनी ने समता अंश Rs 10 वाले 20% प्रीमियम पर निर्गमित किये। उपर्युक्त व्यवहारों की जैन लि. की पुस्तकों में आवश्यक जर्नल प्रविष्टियाँ दीजिये।

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