40. Pass journal entries in the book of santosh for the following:
(1) Received @ 75 paisa in a rupee from a debtor of Rs. 500.
(2) Good of Rs. 200 destroyed by fire.
(3) Allowed discount of Rs. 15 to Dinesh.
(4) Received commission of Rs. 75 from Manoj.
(5) Bank charged Rs. 10 from incidental charges.