Journalise the following transactions in the books of Mohan, Delhi: (i) Raj of Alwar, Rajasthan who owed Mohan Rs. 25,000 became insolvent and received 60 paise in a ruee as full and final settlement. (ii) Mohan owes to his landlord Rs. 10,000 as rent. (iii) Charge depreciation of `10%` on furniture costing Rs. 50,000. (iv) Salaries due to employees Rs. 20,000. (v) Sold to Sunil goods in cash of Rs. 10,000 less `10%` trade discount plus CGST and SGST @ `6%` each and received a net of Rs. 8,500. (vi) Provided interest on capital of Rs. 1,00,000 @ `10%` per annum. (vii) Goods lost in theft Rs. 5,000, which were purchased paying IGST @ `12%` from Alwar, Rajasthan.

Journalise the following transactions in the books of Mohan, Delhi: (i

1.	Journalise the following transactions in the books of Mohan, Delhi: (i) Raj of Alwar, Rajasthan who owed Mohan Rs. 25,000 became insolvent and received 60 paise in a ruee as full and final settlement. (ii) Mohan owes to his landlord Rs. 10,000 as rent. (iii) Charge depreciation of `10%` on furniture costing Rs. 50,000. (iv) Salaries due to employees Rs. 20,000. (v) Sold to Sunil goods in cash of Rs. 10,000 less `10%` trade discount plus CGST and SGST @ `6%` each and received a net of Rs. 8,500. (vi) Provided interest on capital of Rs. 1,00,000 @ `10%` per annum. (vii) Goods lost in theft Rs. 5,000, which were purchased paying IGST @ `12%` from Alwar, Rajasthan.
Answer» `{:((vii),"Loss of Stook by Theft A/c",,...Dr.,,Rs."5,600",,),(," ""To Purchases A/c",,,,,,Rs. "5,000"),(," ""To Input IGST A/c ",,,,,,Rs. 600):}`