karthiks due of Rs 35000/- was settled in full with a
cheque of rs 31500/-Pass entry
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Karthiks A/C - Dr 35000
To Bank A/C 31500
To Disc Recd 3500
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Ram retired from partnership. The partners with mutual consent agreed to put the capital balance as on the date of retirement as loan to the firm @ 18% pa. The credit balance to his capital account was Rs 325000/- Pass necessary entry