1. Cash/Bank A/c Dr. - QRs. 50,000.00
To, Advance(Liability) Cr. QRs, 50,000.00

2. Advance (Liability)Dr. - QRs. 50,000.00
A/c Receivable Dr. - QRs. 200,000.00
To, Sales Income Cr. QRs. 250,000.00