Capitalisation

HELLO BINOD PRINTER PURCHASE IN CASH OF RS, 20000/-

1ST ENTRY THEY DID eg. Printing & Stationary A/c.........Dr              20000/-              -

 To Cash A/c.................................................................Cr                   -             20000/-

Now they Want Capitlise Printer.

So I Suggest Simple Way.

Office & Equipment A/c..............Dr         20000/-

To Printing & Stationary A/c.......Cr                          20000/-

How u paased entry Binod....?