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in Commerce by (15 points)
17. Journalise the following transactions in the books of Vijay Furnitures, Delhi: (i) Sold goods costing \( ₹ 1,50,000 \) to Asha at a profit of \( 20 \% \) on sales less \( 10 \% \) Trade Discount. Paid cartage of ₹ 1,250 to be charged from Asha. (ii) Goods sold to Mohan costing ₹ 75,000 at a Trade Discount of \( 10 \% \) and paid cártage of ₹ 750 (not to be charged from customer). (iii) Received ₹ 1,000 from Sohan, which were written off as bad debts in previous year. (iv) Purchased a machinery on credit for \( ₹ 75,000 \) from Usha Tools Ltd. Paid \( ₹ 10,000 \) for its loading and \( ₹ 2,500 \) for its installation. (v) Used timber of ₹ 20,000 for making office furniture. (vi) Timber costing \( ₹ 10,000 \) were used by the owner in making furniture to be used at his residence.

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