In each of the following cases how will the transaction affect the balance sheet as on 31st March 2017:

1. Premises taken on rent on 1st August 2016 by paying a deposit of ₹ 10 million. Quarterly rent of ₹ 300,000 paid on 1st August and 1st November each. Rent due on 1st February not paid till 31st March 2017.

2. Salaries paid to employees during the year amounted to ₹ 60.30 million. It includes a sum of ₹ 4.85 million as advance to employees against salary.

3. Debtors outstanding as on 31st March 2017 amounted to ₹ 305 million. Based upon the past trend, the company estimates that 2% of the debtors will default on payment.

4. Goods bought during the year 2016–17 amounting to ₹ 12.23 million were actually paid for in the year 2017–18.

5. Special goods were ordered on 15th December 2016 with advance payment of ₹ 3 million. The same were received and consumed during 2017–18.