Journalise the following transactions of Pradeep in his books:
(i) M. Sudarshan owes ₹ 2,850 and pays ₹ 2,775 in settlement.
(ii) M/s Agarkar & Co. who owed ₹ 6,000 became insolvent, only 30% of the amount due is realised.
(iii) Received cheque from J. Mohan ₹ 5,450. Allowed him discount ₹ 150.
(iv) Received commission ₹ 5,000 half of which is in advnace.
(v) Issued cheque in favour of M/s Khurshid Ali & Sons on account of the purchase of a machinery of ₹ 7,500.
(vi) Paid to Rao & Co. ₹ 9,000 on account for ₹ 10,000.
(vii) Goods destroyed by fire (Sale Price ₹ 4,000, Cost ₹ 3,000).
(viii) Claim made by Gupta & Co. for ₹ 5,000, for defect in goods sold to them, claim admitted.