How to adjust round off in purchase

This query is : Resolved 

18 February 2017
Our society purchased sofa from Godrej and the amount was Rs24568.42. We paid the cheque of Rs.24568/- How to adjust the balance 0.42 ? Kindly reply

20 February 2017 Dr. Payable 24,568.42
Cr. Bank 24,568
Cr. Round off 0.42


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