Pass Journal entries for the following adjustments on 31.3.2007:

(i) Manager’s salary is outstanding for the month of March Rs. 3,000;

(ii) Rent is prepaid to the extent of Rs. 6,000; (iii) Rs. 2,500 is payable for repairs of building; (iv) Interest on investment Rs. 1,500 is accrued but not received; (v) Interest on loan Rs. 2,000; and (vi) Fire Insurance premium paid in advance for next 6 months Rs. 1,250.