From the following particulars, prepare a Sales Book of M/s. Gyan Pras

From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts: 2018 July 1 Sold to M/s. Stationery Mart, Delhi: 10 reams white paper ₹ 300 per ream Charged CGST and SGST 6% each July 2 Sold to M/s. Puran Chand & Co., Chandigarh: 6 dozen pens ₹ 200 per dozen Charged IGST 12% July 10 Sold old newspaper for ₹ 62 July 25 Sold on credit to M/s. Rahim & Co., Varanasi: 10 Drawing Boards ₹ 500 per piece Charged IGST 12% July 30 Sold to M/s. Kay Cee & Co., Delhi: 4 Portable Study Tables ₹ 5,000 per table Charged CGST and SGST 6% each

Answer» From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:

2018
July 1	Sold to M/s. Stationery Mart, Delhi:
	10 reams white paper ₹ 300 per ream
	Charged CGST and SGST 6% each
July 2	Sold to M/s. Puran Chand & Co., Chandigarh:
	6 dozen pens ₹ 200 per dozen
	Charged IGST 12%
July 10	Sold old newspaper for ₹ 62
July 25	Sold on credit to M/s. Rahim & Co., Varanasi:
	10 Drawing Boards ₹ 500 per piece
	Charged IGST 12%
July 30	Sold to M/s. Kay Cee & Co., Delhi:
	4 Portable Study Tables ₹ 5,000 per table
	Charged CGST and SGST 6% each