Interest due but not received ₹ 10,000. Salaries due to staff ₹ 50,000. Out of the rent paid this year, ₹ 5,000 is for the next year.

Pass Journal entries for the following adjustment on 31st March, 2023:

(i) Interest due but not received ₹ 10,000.

(ii) Salaries due to staff ₹ 50,000.

(iii) Out of the rent paid this year, ₹ 5,000 is for the next year.

(iv) Provide 10% depreciation on Furniture costing ₹ 1,00,000.

(v) Goods used in making Furniture (Sale Price ₹ 5,000; Cost ₹ 4,000).

(vi) Received commission of ₹ 20,000 by cheque, half of which is in advance.

(vii) Allow interest on capital ₹ 8,000.

(viii) Charge interest on drawings ₹ 1,500.