25. Journalise the following entries: 

(i) Goods costing ₹500 given as charity. 

(ii) Sold goods to Mayank of ₹1,00,000, payable 25% by cheque at the time of sale and balance after 30 days of sale. 

(iii) Received ₹975 from Harikrishna in settlement of his account of ₹1,000. 

(iv) Received dividend of 60 paise in a rupee from the Official Receiver of Rajan, who owed us ₹1,000. 

(v) Charge interest on Drawings ₹1,500. 

(vi )Sold goods to Anil costing ₹40,000 for cash at a profit of 25% on cost less 20% trade discount. 

(vii) Paid cartage of ₹100 for delivery of goods.