34. Journalise the following transactions : 

1. Purchased a Motor Car for ₹3,00,000 and paid ₹25,000 for its repair and renewal. Entire payment is made by cheque. 
2. Received Rent ₹5,000. 
3. Goods worth ₹20,000 were distributed as free samples. 
4. Charge depreciation on Motor Car ₹32,500. 
5. Rent due to Landlord ₹10,000 and Salary due to Clerks ₹80,000. 
6. Charge interest on Capital ₹20,000. 
7. ₹5,000 due from Sanjay Gupta are bad-debts. 
8. Goods worth ₹50,000 were destroyed by fire. 
9. Cash ₹5,000 and goods worth ₹20,000 were stolen by an employee.