journalise the following transaction:

Received commission Rs.5000 half of which is in advance.

At the time of Receipt:

Cash/Bank A/c    ...Dr.    5,000

To Commission A/c                    5,000

At the end of current accounting period:

Commission A/c    ...Dr.                          5,000

To Profit & Loss A/c                                              2,500

To Commission Received in Advance A/c       2,500