Pass necessary Journal entries on the dissolution of a firm in the following cases:

a Dharam, a partner, was appointed to look after the process of dissolution at a remuneration of 12,000 and he had to bear the dissolution expenses. Dissolution expenses 11,000 were paid by Dharam.

b Jay, a partner, was appointed to look after the process of dissolution and was allowed a remuneration of 15,000. Jay agreed to bear dissolution expenses. Actual dissolution expenses 16,000 were paid by Vijay, another partner on behalf of Jay.

c Deepa, a partner, was to look after the process of dissolution and for this work she was allowed a remuneration of 7,000. Deepa agreed to bear dissolution expenses. Actual dissolution expenses 6,000 were paid from the firm's bank account.

d Dev, a partner, agreed to do the work of dissolution for 7,500. He took away stock of the same amount as his commission. The stock had already been transferred to Realisation Account.

e Jeev, a partner, agreed to do the work of dissolution for which he was allowed a commission of 10,000. He agreed to bear the dissolution expenses. Actual dissolution expenses paid by Jeev were 12,000. These expenses were paid by Jeev by drawing cash from the firm.

f A debtor of 8,000 already transferred to Realisation Account agreed to pay the realisation expenses of 7,800 in full settlement of his account.