Give journal entries for the following adjustments in final accounts assuming CGST & SGST@,9% each: (1) Closing stock 80,000. (11) Outstanding salaries 21,000. (iii) Insurance premium amounting to 15,000 is paid in advance. (iv) Commission accrued but not received during the accounting year 1,500 (GST @ 18% included). (v) Write off 500 as further bad debt. (vi) Goods costing 78,000 destroyed by fire & insurance company admitted a claim of 3 500 only (GST @ 18% included). (vii) Goods costing rs 10,000 (Market value rs 11,000) were taken by proprietor for personal use (GST @ 18% included)