Solve journal entry question................!!

For 1..

WHETHER CLAIM IS RECEIVED OR NOT............????????????

Loss in transit A/c.........Dr     500

            To Goods A/c                           500

(Being Goods Lost in trasit)

When claim is received

Cash/Bank A/c ...........Dr       500

         To Loss in transit A/c                500

(Being claim is received from railway)

For 2..

Brokerage A/c ........Dr.      15

              To Bank A/c                       15

(Being Brokerage paid on sale of shares)

Bank A/c .................Dr. (40*18)    720      

             To Shares in bhart ltd A/c          720

(Being shares in bharat ltd sold @ 18 per share)

OR

Bank A/c..................Dr     705

Brokerage A/c.........Dr       15

              To    Shares in Bharat Ltd A/c     720

(Being shares in bharat ltd sold @ 18 per share and brokerage paid for the same)

BUT WHAT IS THE GOLDEN RULE FOR INSURANCE CLAIM ADMITTED?

FOR EG.IF WE PURCHASE ANY ASSET WE RECITE ''ASSET COMES IN''  AND ''CASH GOES OUT''.....LIKE THIS WHAT'S THE GOLDEN RULE FOR INSURANCE CLAIM?