Enter the following transactions in the Cash Book of Chandrika of Chandigarh: 2018 ₹ 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 into Bank Kirti & Co.'s cheque- 60,000 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 int 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