Journal Entry 
Chapter - 4 
Questoin - 26 

Cash Rs. 1,500, Cash at bank Rs. 5,000, Daya singh (Dr.) Rs. 1,000, Karim Baksh (Dr.) Rs. 2,000, Stock Rs. 15,000, Machinery Rs. 30,000, Bills receivable Rs. 15,000, Hanuman singh (Cr.) Rs. 2,500, Hemant (Cr.) Rs. 3,000, Bills payale Rs. 1,000, Capital Rs. 52,500.