Record necessary Journal entries in the following cases:

a Creditors worth 85,000 accepted 40,000 as cash and Investment worth 43,000, in full settlement of their claim.

b Creditors were 16,000. They accepted Machinery valued at 18,000 in settlement of their claim.

c Creditors were 90,000. They accepted Building valued at 1,20,000 and paid cash to the firm 30,000.