Jouranlise the following transactions in the books of Harpreet Bros.:

(a) ₹ 1,000 due from Rohit are now bad debts.
(b) Goods worth ₹ 2,000 were used by the proprietor.
(c) Charge depreciation @ 10% p.a for two month on machine costing ₹ 30,000.
(d) Provide interest on capital of ₹ 1,50,000 at 6% p.a. for 9 months.
(e) Rahul become insolvent, who owed is ₹ 2,000 a final dividend of 60 paise in a rupee is received from his estate.