21. Journalise the following transactions : 

(i) Sold goods to Brijesh of the list price of ₹10,000 at trade discount of 5%. Received full payment in cash. 

(ii) Goods given away as charity ₹1,000. 

(iii) Charge interest on capital of ₹5,00,000 @ 7% p.a. 

(iv) Outstanding wages ₹3,000. 

(v) ₹5,000 due from Sunny are now bad debts. 

(vi) ₹50,000 cash sales (of goods costing ₹40,000).