1.

Journalise the following transactions in the books of M/s. Rehan Furnitures (Delhi):a) Purchased goods of the list price Rs. 20,000 less 10% trade discount and 5% cash discourb) Goods given as free samples Rs. 5,000.c) Received 60 paise in the rupee from Sumit, a debtor, out of his account of Rs. 8,000d) Accrued commission Rs. 3,000.​

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