11. Give journal entries for the following adjustments in final accounts:

(i) Salaries Rs. 5,000 are outstanding.

(ii) Insurance amounting to Rs. 2,000 is paid in advance.

(iii) Rs. 4,000 for rent have been received in advance.

(iv) Commission earned but not received Rs. 1,000.

(v) Interest on capital Rs. 1,500.

(vi) Interest on Drawings Rs. 300.

(vii) Write off Rs. 2,000 as further bad-debts.

(viii) Closing Stock Rs. 3,000