How to post the Flat purchase with TDS interest?

Director Purchase Flat for the consideration Ex:75000/- including GST for the month of Oct'21.How to post Director book of accts?Note:TDS 1% and Payment not paid yet?Plz reply?
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https://docs.google.com/document/d/1jVRVkHT1R66f50HZc9GRO2ct0CggJPDokdEPR8aWkIY/edit?usp=sharing

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