27. Journalise the following: 

(i) Received a V.P.P. from Mohan Lal for ₹25,000. Sent a peon to collect it who paid ₹200 as cartage. 

(ii) Received ₹1,000 from sales of old newspapers and ₹5,000 from sales of old chairs. 

(iii) Goods given away as charity goods costing ₹7,000. 

(iv) Received Cash from a debtor written off as bad-debt last year ₹20,000. 

(v) Sold goods costing ₹50,000 to Ashok on credit at a profit of 20% on cost. 

(vi) Sold goods costing ₹1,00,000 for ₹1,40,000. 

(vii) Provide ₹50,000 as interest on Capital. 

(viii) Paid rent of building ₹60,000 by cheque. Half the building is used by the proprietor for residential purpose. 

(ix)Outstanding salary at the end of the year ₹30,000.