Journalise the following transactions in the books of Mohan, Delhi:
(i) Raj of Alwar, Rajasthan who owed Mohan Rs. 25,000 became insolvent and received 60 paise in a ruee as full and final settlement.
(ii) Mohan owes to his landlord Rs. 10,000 as rent.
(iii) Charge depreciation of `10%` on furniture costing Rs. 50,000.
(iv) Salaries due to employees Rs. 20,000.
(v) Sold to Sunil goods in cash of Rs. 10,000 less `10%` trade discount plus CGST and SGST @ `6%` each and received a net of Rs. 8,500.
(vi) Provided interest on capital of Rs. 1,00,000 @ `10%` per annum.
(vii) Goods lost in theft Rs. 5,000, which were purchased paying IGST @ `12%` from Alwar, Rajasthan.