Enter the following transactions in the Journal of Suresh, Delhi who trades in ready-made garments: 2019 ₹ April 1 Suresh paid into bank as Capital* 60,000 April 2 He bought goods and paid by cheque 24,000 April 3 Sold goods to Mukand & Co., Delhi 6,700 April 4 Sold goods for cash 10,900 April 5 Paid sundry expenses in cash* 3,000 April 8 Paid for office furniture and fittings by cheque 4,000 April 9 Bought goods from Ramesh & Bros., Faridabad (Haryana) 10,600 April 11 Returned goods to Ramesh & Bros. 1,500 April 12 Issued cheque to Ramesh & Bros. in full settlement* 9,500 April 30 Bank charged interest* 200 April 30 Borrowed from Ridhi 10% per annum interest* 50,000 April 30 Received from Mahendra on account* 6,000 April 30 Sold household furniture and paid the amount into business* 2,000 April 30 Sold goods costing ₹ 5,000 to Anita for cash at a profit of 20% on cost, less 20% trade discount April 30 Sold goods costing ₹ 20,000 to Sunil at a profit of 20% on sale less 20% Trade Discount and paid cartage ₹ 150 (to be charged from customer). CGST and SGST is levied 6% each on intra-state sale and purchase. IGST is levied 12% on inter-state sale and purchase. Out of the above, transactions marked with (*) are not subject to levy of GST.