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Adjustment Entries
| Account | Narration | Debit | Credit | |
|---|---|---|---|---|
| Internal Cash A/c | Owner withdrawal | — | ₹50,000 | |
| Owner Capital | Owner withdrawal | ₹50,000 | — | |
| Stock Reconciliation | Wastage adjustment 2.4g | ₹18,820 | — | |
| Adjustment Reserve | Wastage adjustment 2.4g | — | ₹18,820 | |
| Totals | ₹68,820 | ₹68,820 | ||