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

Jan 15   Cash A/C     DR     ₹ 19600

 Discount allowed A/C     DR    ₹ 400

            To M/s Singh's A/C    ₹ 20,000

(Being the due amount paid to M/s S.singh & Co. after availing a discount of ₹400)

The journal entry will be

Jan 31   Office Rent A/C       DR

              Drawings A/C          DR

                  To Bank A/C

(Being rent paid of building by cheque,half of the building is used by the proprietor for personal use)

Short explanation for jan 31 entry

Here The rent Paid  of building by cheque and also half of the building is used by the proprietor for residential (personal) use

So commonly here

Office Rent account should be debited (its an expense)

Drawings account should be debited (its an expense)

Bank account should be credited (cash in bank is going out)

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

Jan 15   Cash A/C     DR     ₹ 19600

 Discount allowed A/C     DR    ₹ 400

            To M/s Singh's A/C    ₹ 20,000

(Being the due amount paid to M/s S.singh & Co. after availing a discount of ₹400)

The journal entry will be

Jan 31   Office Rent A/C       DR

              Drawings A/C          DR

                  To Bank A/C

(Being rent paid of building by cheque,half of the building is used by the proprietor for personal use)

Short explanation for jan 31 entry

Here The rent Paid  of building by cheque and also half of the building is used by the proprietor for residential (personal) use

So commonly here

Office Rent account should be debited (its an expense)

Drawings account should be debited (its an expense)

Bank account should be credited (cash in bank is going out)