4. Journalise the following transactions in the books of Mohan, Delhi:

1. Raj of Alwar, Rajasthan who owed Mohan ₹25,000 became insolvent and received 60 paise in a rupee as full and final settlement.
2. Mohan owes to his landlord ₹10,000 as rent. GST payable @ 6% each. 
3. Charge depreciation of 10% on furniture costing ₹50,000 
4. Salaries due to employees ₹20,000. 
5. Sold to Sunil goods in cash of ₹10,000 less 10% trade discount plus CGST and SGST @ 6% each and received a net of ₹8,500 plus CGST and SGST. 
6. Provided interest on capital of ₹1,00,000 @ 10% per annum. 
7. Goods lost in theft ₹5,000, which were purchased paying IGST @ 12% from Alwar, Rajasthan.