Enter the following transactions in proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2019: 2019 ₹ Jan. 1 Sold goods to Ramesh of Delhi for ₹ 15,000, charged IGST 12% Jan. 1 Bought goods from Hari Ram, Kanpur (UP) for ₹ 8,000, plus CGST and SGST 6% each Jan. 2 Ramesh returned goods 1,000 Jan. 2 Sold goods to Dina Nath, Lucknow of ₹ 10,000, charged CGST and SGST 6% each Jan. 2 Purchased goods form Mangal, Kolkata of ₹ 50,000, plus IGST 12% Jan. 4 Returned goods to Mangal 5,000 Jan. 4 Sold goods to Zakir Hussain, Lucknow of ₹ 5,000 plus CGST and SGST 6% each Jan. 5 Zakir Hussain returned goods 500 Jan. 7 Returned goods to Hari Ram 500 Jan. 9 Purchased goods from Raghunath, Delhi of ₹ 10,000 subject to a Trade Discount of 10%, plus IGST 12% Jan. 10 Sold goods to Raja Ram subject to Trade Discount of 5%, charged CGST and SGST 6% each 5,000