X purchased a machinery on instalment system for rs.27300 to be paid as follows. on delivery rs.8000, at the end of first year rs.7600, at the end of second years.6000, at the end of third year rs.3500 and at the end of fourth year rs.2200. vendor charges interest at 10% p.a. on cash value. find out the cash price of the machine and pass journal entries in the books of the vendor.