Journalize the following transactions in the books of Mr. Walter:
a) Paid rent of building $ 12,000 half of the building is used by the proprietor for residential use.
b) Paid fire insurance of the above building in advance $ 1,000.
c) Paid life insurance premium $ 2,000.
d) Paid income-tax $ 3,000.
e) Salary due to clerk $ 500.
f) Charge depreciation on furniture @ 10% p.a. for 1 month (furniture $ 12,000).
g) Provide interest on capital ($ 60,000) at 15% p.a. for 6 months.
h) Charge interest on drawing (10,000) at 18% p.a. for 6 months.
i) Provide interest on loan to Ram ($ 100,000) at 18% p.a. for 2 months.
j) Charge interest on loan to Shyam ($ 200,000) at 18% p.a. for 2 months.
k) Received commission $ 1,000 half of which is in advance.
l) Brokerage due to us $ 500.