Pass Journal entries to incorporate the following at the time of preparing final accounts:

(i) Closing stock was valued at Rs. 4,500; (ii) Wages owing Rs. 250; (iii) Insurance paid in Advance Rs. 150; and (iv) Provide 2

% Discount on Debtors and create a Bad Debts provision 10% (Balance of Debtors Rs. 30,000).