Pass Journal entries for the following transactions :
(i) Realisation expenses amounted to ₹ 10 , 000.
(ii) Realisation expenses of ₹ 5,000 were paid by the firm on behalf of Taran , a partner .
(iii) Realisation expenses of ₹ 5,000 were paid by the firm on behalf of Madan , a partner .
(iv) Pawan , a partner was paid remuneration (including expenses) of ₹ 20 , 000 to carry out dissolution of the firm . Actual expenses were ₹ 10 , 000 .
(v) Dissolution expenses were ₹ 8 , 000 . Out of the said expenses , ₹ 3,000 were to be borne by the firm and the balance by Ravi , a partner . ₹ 8,000 are paid by the firm .
(vi) Dissolution expenses were ₹ 8 ,000, ₹ 3,000 were to be borne by the firm and the balance by Rajib , a partner . The expenses were paid by the partner .
(vii) Realisation expenses of ₹ 5,000 were to be borne and paid by Karan , a partner .
(viii) Manoj , a partner is to carry out dissolution of the firm at an agreed remuneration of ₹ 10 , 000 .
(ix) Dev , a partner is paid remuneration of ₹ 15,000 for dissolution of the firm . Realisation expenses of ₹ 8,000 are paid by the firm .
(x) Realisation expenses of ₹ 5,000 were to be borne by Pavit , a partner . However it was paid by Hitesh , another partner .

Explanation