Journalise the following transactions in the books of Bhushan Agencies:
(i) Received from Bharat cash Rs. 20,000, allowed him discount of Rs. 500.
(ii) Received from Vikas Rs. 35,000 by cheque, allowed him discount of Rs. 750.
(iii) Received from Amrit Rs. 38,000 in settlement of him dues of Rs. 40,000 in cash.
(iv) Received from Amrit Rs. 50,000 by cheque on account against dues of Rs 60,000.
(v) Paid cash Rs. 40,000 to Suresh, availed discount of `2%` .
(vi) Paid by cheque Rs. 25,000 to Mehar and settled her dues of Rs. 26,000.
(vii) Paid Rs. 25,000 to Yogesh by cheque on account.
(viii) Purchased goods costing Rs. 1,00,000 against cheque and availed discount of `3%`.
(ix) Purchased goods costing Rs. 60,000 from Akash & Co., paid `50%` immediately availing `3%` discount.
(x) Sold goods of Rs. 30,000 against cheque allowing `2%` discount.
(xi) Sold goods of Rs. 60,000 to Vimal received `50%` of due amount allowing `2%` discount.