Journalise the following transactions: aug:01 introduced cash as capital Rs.296000 aug:01 bought furniture for Rs.60000 aug:03 cash purchases for Rs.72000 aug:04 purchased goods on account from noor mills ltd. Terms 2/10-n/30 for Rs.15000 aug:09 goods returned to noor mills ltd. For Rs.1000 aug:12 cash sales for Rs.19800 aug:17 paid cash,less discount,to noor mills ltd. in full settlement of account. Aug:20 sold goods to mobeen&Co. terms 2/10-n/30 for Rs.5000 aug:22 loss by accident while goods were in transit Rs. 350 aug:23 goods returned by mobeen &Co. for Rs.250 aug:24 paid tuition fees of owner children for Rs.400 and goods given as charity pn his behalf for Rs.200 aug:25 received cash,less discount,from mobeen&co. in full settelment of account aug:27 sold furniture for Rs.3600 aug:30 paid the following expenses: salaries Rs.4000 wages Rs.2000 electricity Rs.220 bank charges Rs.280 insurance premium Rs.660.

If a corporation declares a 10% stock dividend on its common stock, the account to be debited on the date of declaration is