Journalise the following transactions:

a) shyam became insolvent. A first and final compensation of 75 paise in a rupee was received from his official. He owed a debt of 50,000.

b) received cash 25,000 for a bad debt written of last year.

C) rent due to landlord 40,000.

D) depreciation on office furniture 5000.

E) salaries due to staff 50,000.

F) paid income tax 1,50,000.

G) received commission 25,000 half of which is in advance.

a) Cash A/c ... DR 37500

Bad Debts A/C ... DR 12500

To Shyam A/c ... 50000

(Being Amount received from Shyam in full and final settlement)

b) Cash A/c ... DR 25000

To Bad Debts RecoveredA/c ... 25000

(Being Bad debts recovered)

c) Rent A/c ... DR 40000

To Rent Payable ... 40000

(Being Rent Payable)

d) Depreciation A/c ... DR 5000

To Office Furniture A/c ... 5000

(Being Depreciation Expensed)

e) Salaries A/c ... DR 50000

To Salaries Payable ... 50000

(Being Salary Payable)

f) Income Tax ... 150000

To Cash ... 150000

(Being Income Tax Paid)

g) Cash A/c ... DR 25000

To Commision Income ... 12500

To Advance Commission ... 12500

(Being Commission received in advance)