10. Debit side of the profit and loss account of Mayank Ltd. shows the following expenses, which have been due but are outstanding as on 31-3-2021 Payment outstanding on 31-3-2021 First payment Second payment Particulars Amount Date Amount paid Date Amount paid Leave encashment expenses 65,000 01-06-2021 15,000 25-12-2021 50,000 14,000 10-06-2021 3,000 13-12-2021 11,000 Interest payable to Bank Bonus payable to employees Interest payable to LIC loan 87,000 02-05-2021 30,000 30-09-2021 57,000 75,000 13-05-2021 50,000 10-01-2022 25,000 Due date for filing return of income is 30-09-2021 Find out the previous years in which the aforesaid payments are deductible. The company maintains books of accounts on the basis of mercantile system of accounting