Financial State...

Bad debts Rs. $$3,000$$
Provision for bad debts Rs. $$3,500$$
It is desired to make a provision of Rs. $$4,000$$ at the end of the year. The amount debited to P & L A/c is?

Where a partner is entitled to interest on capital subscribed by him, such interest will be payable ___________. 

Insurance claim for loss-in-transit received by consignor is _________________.

Outstanding expenses refer to those expenses which have been _____________________.

B's Trial Balance contains the following information: Bad debts, Rs. 1,000 Provision for Doubtful debts Rs. 1,500. It is desired to make a Provision for Doubtful Debts of Rs. 2,000 at the end of the year. The amount to be debited to the Profit & Loss Account is: 

C's Trial Balance provides you the following information: Bad debts Rs. 800, Provision for Doubtful Debts Rs. 2,000. It is desired to maintain a Provision for Doubtful debts of Rs. 1,000. The accounting treatment of these adjustment is ___________________.

If adjusting entries are not passed __________________.

When the interest on capital is allowed to partners, interest on capital account is debited and partner's capital account is credited. It is called _____________. 

When the interest on drawings is charged to partners, interest on drawing account is credited, and partner's capital account is debited. It is called __________. 

Net profit before the flowing adjustments $$=$$ Rs. $$1,80,000$$
Outstanding salary $$=$$Rs. $$10,000$$
Prepaid insurance $$=$$ Rs. $$13,000$$
Calculate profit after adjustments.