1) Wages, Salary, Royalty, Import Duty.
Ans: Salary
2) Postage, Stationery Advertising, Purchases.
Ans: Purchases
3) Capital, Bills Receivable, Reserve Fund, Bank overdraft.
Ans: Bills Receivable
4) Building, Machinery, Furniture, Bills payable.
Ans: Bills payable
5) Discount received, Dividend received, Interest received, Depreciation.
Ans: Depreciation
