| Date | Particulars | L.F. | Debit | Credit |
| a. | Wages A/c Dr. To Outstanding wages A/c(Outstanding wages) | | 5,000 | 5,000 |
| b. | Depreciation A/c Dr. To Machinery A/c(Depreciation provided) | | 1,000 | 1,000 |
| c. | Interest on capital A/c Dr. To Capital A/c(Interest on capital @ 5%) | | 1000 | 1000 |
| d. | Capital A/c Dr. To Interest on drawings A/c(Interest on drawings provided) | | 50 | 50 |
| e. | Bad debts A/c Dr. To Sundry debtors A/c(Bad debts written ***) | | 500 | 500 |