Following balances appeared in the books of Ashok, Delhi on 1st April, 2019:Assets: Cash ₹ 50,000; Stock ₹ 30,000; Debtors − Ram ₹ 50,000; Machinery ₹ 60,000.Liabilities: Creditor − Rajesh ₹ 30,000.The following transactions took place in April, 2019: 2019 ₹ April 4 Sold goods for cash 7,000 April 6 Goods returned by Ram, Delhi 1,000 April 10 Purchased goods from Rajesh, Jaipur (Rajasthan) of list price ₹ 10,000 for 9,000 April 15 Bought goods of list price of ₹ 15,000 from Rakesh, Kolkata less 10% trade discount and 5% cash discount and paid 40% of amount immediately April 20 Paid to Rajesh in full settlement of his account* 38,600 April 25 Paid for the life insurance premium of the proprietor* 500 April 30 Received commission (Including CGST and SGST 6% each) 2,000 CGST and SGST 6% each is levied on intra-state transactions and IGST is levied 12% on inter-state transactions. Transactions marked with (*) are not subject to levy of GST.Pass Journal entries for the above transaction, post them into the Ledger and prepare the Trial Balance on 30th April, 2019.