Answer:

Your journal entry will be

Postage stamp A/C                  Dr.        

           To  Cash A/C

Answer

Golden Rules of Journal

Personal account rule

Debit- The receiver.  

Credit- The giver.  

Real account rule

Debit- What comes in.  

Credit- What goes out.  

Nominal account rule

Debit- All expenses and losses.  

Credit- All incomes and gains.  

Now

The journal entry will be

Postage stamp A/C      DR

          To cash A/C

(Being Paid for postage stamps )