Pass Journal entries in proper form for the following adjustments:
(i) Outstanding salaries of the employees are Rs. 6,000.
(ii) Prepaid Insurance premium is Rs. 1,500.
(iii) Interest accrued @ 6% on Capital Rs. 1,00,000.
(iv) Depreciation accrued @ 10% on Building Rs. 1,50,000.
(v) Commission accrued is Rs. 400