(a)

Rs 1,000 due from Rohit are now bad debts.

(b)

Goods worth Rs 2,000 were used by the proprietor.

(c)

Charge depreciation @ 10% p.a for two month on machine costing Rs 30,000.

(d)

Provide interest on capital of Rs 1,50,000 at 6% p.a. for 9 months.

(e)

Rahul become insolvent, who owed is Rs 2,000 a final dividend of 60 paise in a rupee is received from his estate.