Enter the following transactions in Proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2018: 2018 ₹ Jan. 1 Sold to Ramesh of Delhi goods ₹ 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 to Dina Nath, Lucknow goods of ₹ 10,000, charged CGST and SGST 6% each Jan. 2 Purchased form Mangal, Kolkata goods for ₹ 50,000, plus IGST 12% Jan. 4 Returned goods to Mangal 5,000 Jan. 4 Sold to Zakir Hussain, Lucknow goods 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 from Raghunath, Delhi goods 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