Enter the following transactions in the Cash Book of Chandrika of Chandigarh: 2019 ₹ Jan. 1 Chandrika commences business with cash 1,00,000 Jan. 3 She opened a Bank Current Account with her Savings Account cheque 19,00,000 Jan. 4 She receives cheque from Kirti & Co. on account 60,000 Jan. 7 She pays Kirti & Co.'s cheque into Bank Jan. 10 She advanced Ratan & Co. by cheque 35,000 Jan. 12 Tripathi & Co. pays into her Bank A/c 47,500 Jan. 15 She receives cheque from Warsi and allows him discount ₹ 3,500 45,000 Jan. 20 She receives cash ₹ 7,500 and cheque ₹ 10,000 from Kalyan against credit balance Jan. 25 She pays into Bank, including cheques received on 15th and 20th January 1,00,000 Jan. 27 She pays by cheque for purchases of ₹ 27,500 plus CGST and SGST 6% each Jan. 28 Cheque received from Warsi was dishonoured Jan. 30 She pays sundry expenses in cash 50 Jan. 30 She pays John & Co. in cash and is allowed discount ₹ 3,500 37,500 Jan. 31 She pays office rent ₹ 20,000 plus CGST and SGST 6% each by cheque Jan. 31 She draws a cheque for office use 40,000 Jan. 31 She pays staff salaries by cheque 30,000 Jan. 31 She pays cash for stationery ₹ 2,500 plus CGST and SGST 6% each Jan. 31 She purchases goods for cash ₹ 12,500 plus CGST and SGST 6% each Jan. 31 She pays Jagpal by cheque for commission ₹ 30,000 plus CGST and SGST 6% each Jan. 31 She receives cheque for commission of ₹ 50,000 plus CGST and SGST 6% each from Raghubir & Co. and pays the same into Bank Jan. 31 Cash sales ₹ 45,000 plus CGST and SGST 6% each