Journalise the following transactions:
(i) Shyam became insolvent. A first and final compensation of 75 paise in a rupee was received from his Official Receiver. He owed us 10,000
(ii) Received cash for bad debts written off last year. 5,000
(iii) Rent due to landlord. 8,000
(iv) Salaries due to clerks. 10,000
(v) Placed an order with Rakesh Mohan for the supply of goods of the list price of Rs. 1,00,000. In this connection, Raman paid `10%` of the list price as an advance by cheque.