D.Chadha, Delhi commenced business on 1st January, 2019. His transactions for the month are given below. Journalise them. He will close his books on 31st March each year. 2019 ₹ Jan. 1 Commenced business with Cash 25,000 Jan. 2 Opened Bank Account with cheque from his Savings Account 2,25,000 Jan. 3 Bought goods from Ramesh & Co., Delhi, plus CGST and SGST 6% each 54,000 Jan. 3 Sold goods to Rajesh of ₹ 60,000, charged CGST and SGST 6% each Jan. 7 Bought goods from Rahul, Chennal, plus IGST 12% 65,000 Jan. 8 Paid wages in cash (GST not levied) 8,000 Jan. 8 Sold goods to Mahesh, Kochi of ₹ 60,000; charged IGST 12% Jan. 10 Received cheque from Rajesh (Discount allowed ₹ 1,200) 66,000 Jan. 11 Paid to Ramesh & Co. (Discount received ₹ 2,700) 51,300 Jan. 12 Paid rent ₹ 15,000 per month for three months up to March, plus CGST and SGST 6% each Jan. 15 Paid office expenses in cash 700 Jan. 21 Sold to Rakesh, Delhi goods of ₹ 25,000, charged CGST and SGST 6% each Jan. 22 Paid office expenses in cash 500 Jan. 22 Paid to Rahul by cheque (discount ₹ 3,200) 61,300 Jan. 25 Received cheque from Mahesh Kochi (discount ₹ 1,500) 65,700 Jan. 27 Rakesh, Delhi returned goods (being not as per sample) 2,000 Jan. 31 Paid salaries for the month 20,000