Enter the following transactions in Two-column Cash Book of Gaurav, Delhi: 2019 ₹ April 1 Opening Balance of Cash in Hand 1,00,000 Opening Balance of Bank Overdraft 5,00,000 April 2 Sold goods for cash, including CGST and SGST 6% each 4,48,000 April 3 Sold goods including CGST and SGST 6% each against cheque and paid into bank the same day 3,36,000 April 5 Sold goods to Reema, including IGST 12% 1,12,000 April 6 Ram paid by cheque 78,000 Discount allowed 2,000 April 7 Bought goods from Rahul, Gurugram for ₹ 40,000 plus CGST and SGST 6% each and paid him by cheque 44,800 Salary paid to staff by cheque 2,20,000 April 10 Deposited into bank 3,10,000 April 11 Received a cheque from Suresh and paid into bank 1,28,500 Discount allowed 1,500 April 15 Received from R. Kumar a cheque for a full settlement of his account for ₹1,95,000 1,87,500 April 18 Paid wages in cash 30,000 April 20 Bank charges, including CGST and SGST 6% each 5,600 April 22 Withdrew from bank for office use 1,00,000 Withdrew from Bank for personal use 1,20,000 April 25 Paid electricity bill by cheque 31,500 Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav 2,00,000 April 26 Received a cheque from Amar 58,200 Allowed discount to him 1,800 April 28 Cheque received from Amar sent to bank April 30 Bank collected interest received on investments 15,000 Paid rent for the month of May, 2019, including CGST and SGST 6% each 22,400