Pass journal entries for the following transactions :
(i) Realisation expenses amounted to Rs. 5,000.
(ii) Realisation expenses amounted to Rs. 8,000 were paid by partner X.
(iii) Realisation expenses amounted to Rs. 10,000 were paid by the firm on behalf of a partner.
(iv) Realisation expenses amounted to Rs. 15,000 were paid by the firm. Mr. X, one of the partners, has to bear these expenses.
(v) Realisation expenses amounted to Rs. 20,000 were paid by the firm. Rs. 8,000 were to be borne by the firm and the balance by Maruti, a partner.