13. Give journal entries for the following adjustments in final accounts assuming CGST and SGST @ 9% each

1. Closing Stock Rs. 80,000 (Market value Rs. 1,00,000).
2. Outstanding salaries Rs. 21,000. 
3. Insurance premium amounting to Rs. 10,000 is paid in advance.
4. Rs. 6,000 received for rent related to the next accounting period. 
5. Commission accrued but not received during the accounting year Rs. 1,500. 
6. Goods costing Rs. 20,000 destroyed by fire and insurance company admitted a claim for Rs. 15,000 only.