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