Enter the following transactions in the Journal of M/s. Karim Bros., Prop. Shri Karim Khan, Kolkata, post to the Ledger: 2019 ₹ April 1 Assets: Cash in Hand ₹ 20,000; Cash at Bank ₹ 35,000; Stock ₹ 15,000; Furniture ₹ 4,500; Input SGST ₹ 5,000; Input IGST ₹ 2,000 Debtors: Poonam ₹ 20,000; Sonu ₹ 10,000 Liabilities Creditors: Ashok ₹ 13,500; Pankaj ₹ 21,500 April 4 Purchased goods from Pankaj, Kolkata 5,000 April 7 Paid to Ashok by cheque in full settlement of his account* 13,000 April 10 Sold goods to Poonam, Delhi 11,000 April 12 Purchased goods from Ashok, Delhi 15,000 April 15 Sold goods to Sonu, Kanpur 6,000 April 18 Received cheque from Poonam on account* 24,500 Allowed her discount* 500 April 25 Paid for stationery 1,200 April 27 Paid telephone bill by cheque 3,500 April 30 Paid salaries* 6,000 Inter-state transactions are subject to levy of IGST 12% and Intra-state transactions are subject to levy of CGST and SGST 6% each. GST is not levied on transactions marked with (*).