Loss due to lost

Prepare Sales Invoice for 20 phone Units
for 2 phone lost reduce stock from stock journal

pass entry for 20 phone

Trader Debtor's A/c Dr
To sales A/c Cr
To CGST A/c Cr
To SGST. A/c Cr
( Booking entry for 20 phone)

For 2 phones lost pass entry

Lost phone A/c Dr
To purchase A/c Cr
( 2 phones were lost )
also reduce 2 phone from stock journal

And what are the entries in receiver books of accounts ???

yes what are the journal entries in the receiver books of accounts ?