Sure, here are the journal entries for each transaction:
(i) **Bought goods from Nilesh for Cash ₹50,000. Also paid ₹1,000 for their carriage.**
- Narration: Purchased goods from Nilesh for cash and incurred carriage expenses.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Purchases A/c | | 50,000 |
- Carriage A/c | | 1,000 |
- To Cash A/c | | | 51,000
(ii) **Paid to Sita ₹9,650 in full payment of her dues of ₹10,000.**
- Narration: Settled the dues with Sita at a discounted amount.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Sita A/c | | | 10,000
- Discount Allowed A/c | | 350 |
- To Cash A/c | | 9,650 |
(iii) **Purchased a machinery by giving a cheque of ₹3,00,000 and paid ₹25,000 in Cash as wages on its installation.**
- Narration: Acquired machinery through cheque and incurred installation wages in cash.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Machinery A/c | | 3,00,000 |
- To Bank A/c | | | 3,00,000
- Wages A/c | | 25,000 |
- To Cash A/c | | | 25,000
(iv) **Bricks for ₹15,00,000 and timber for ₹10,00,000 purchased for the construction of building. The payment was made by cheque.**
- Narration: Procured bricks and timber for construction through cheque payment.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Bricks A/c | | 15,00,000 |
- Timber A/c | | 10,00,000 |
- To Bank A/c | | | 25,00,000
(v) **Purchased an old machinery for ₹1,00,000 and spent ₹5,000 on its carriage and ₹20,000 on its immediate repairs. Entire payment is made by cheque.**
- Narration: Acquired old machinery, with additional expenses on carriage and immediate repairs, paid via cheque.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Machinery A/c | | 1,00,000 |
- Carriage A/c | | 5,000 |
- Repairs A/c | | 20,000 |
- To Bank A/c | | | 1,25,000
(vi) **Paid ₹2,500 for repairing the office furniture.**
- Narration: Incurred expenses for repairing office furniture.
- Journal Entry:
- **Date**: [Date]
- **Particulars** | **L.F.** | **Debit (₹)** | **Credit (₹)**
- Repairs A/c | | 2,500 |
- To Cash A/c | | | 2,500
These entries will appropriately record the transactions in the books of Radha Kamal & Sons.
