Journal Entry 
Chapter - 4 
Question - 41

Journal the following transactions in the books of Harpreet Bros.
  1. Rs. 1,000 due from Rohit are now bad debts.
  2. Goods worth Rs. 2,000 were used by the proprietor.
  3. Charge depreciation @ 10% P.a. for two months on Machine costing Rs. 30,000.
  4. Provide Interest on capital of Rs. 1,50,000 at 6% P.a. for 9 month.
  5. Rahul become insolvent, who owed Rs. 2,000, a final divident 60 paisa in a rupee in received from the estate.