1.

Open a 'T' shape account of a creditor , Mohan , and write the following transactions on the proper side : {:(,,,"₹") , (1., "Purchased goods from Mohan on credit" ,, 50","000) , (2., "Paid to Mohan" ,, 30","000) , (3., "Goods returned to Mohan" ,, 3","000), ( 4. , "Repurchased goods from Mohan on credit " ,, 10","000):}

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