Journalise the following entries:
(i) Goods costing Rs. 500 given as charity.
(ii) Sold goods to Mayank of Rs. 1,00,000, payable `25%` by cheque at the time of sale and balance after 30 days of sale.
(iii) Received Rs. 975 from Harikrishna in full settliment of his account of Rs. 1,000.
(iv) Received a first and final dividend of 60 paise in a rupee from the Official Receiver of Rajan, who owed us Rs. 1,000.
(v) Charge interest on Drawings Rs. 1,500.
(vi) Sold goods costing Rs. 40,000 to Anil for cash at a profit of `25%` on cost less `20%` trade discount and paid cartage Rs. 100, which is not to be charged from customer.