14. Jouranlise the following transactions in the books of Harpreet Bros.:
| (a) | ₹1,000 due from Rohit are now bad debts. |
|---|---|
| (b) | Goods worth ₹2,000 were used by the proprietor. |
| (c) | Charge depreciation @ 10% p.a for two month on machine costing ₹30,000. |
| (d) | Provide interest on capital of ₹1,50,000 at 6% p.a. for 9 months. |
| (e) | Rahul become insolvent, who owed is ₹2,000 a final dividend of 60 paise in a rupee is received from his estate. |
NCERT/Numerical Questions/Q-14