A company took a lease of a colliery on 1st april, 2013 at a minimum rent of rs.9,000 merging into a royalty of 50 paise per tonne with a power to recoup short workings over the first three years of lease.The output of the colliery for the first three years was 12,000;19,000 and 21,000 ton respectively. Draft the necessary journal entries in the books of the company and show short workings;minimum rent and royalties accounts