Give journal entries for the following adjustments in final accounts assuming CGST and SGST @ 9% each: Closing Stock ₹ 80,000 (Market Value ₹ 1,00,000).

Give journal entries for the following adjustments in final accounts assuming CGST and SGST @ 9% each:

(i) Closing Stock ₹ 80,000 (Market Value ₹ 1,00,000).

(ii) Outstanding salaries ₹ 21,000.

(iii) Insurance premium amounting to ₹ 10,000 is paid in advance.

(iv) ₹ 6,000 received for rent related to the next accounting period.

(v) Commission accrued but not received during the accounting year ₹ 1,500.

(vi) Goods costing ₹ 20,000 destroyed by fire and insurance company admitted a claim for ₹ 15,000 only.