Journalise the following transactions in the book of Shri Manoj, Kolkata are prepared Ledger Accounts: Opening Debit Balances : Cash in Hand ₹ 15,000, Cash at Bank ₹55,000, Stock ₹ 28,000, Debtor ₹ 25,000 (Sunil ₹ 5,000, Abhay ₹ 10,000 and Alok ₹10,000), Fixed Asset: Computer and Printer ₹50,000, Furniture ₹ 10,000, Delivery Van ₹ 25,000. Opening Credit Balances : Bank Loan ₹ 90,000, Salaries Outstanding ₹ 15,000, Creditor ₹20,000, Bills Payable ₹10,000, Capital ₹73,000. Transaction for the month of April, 2019 were : (i) Purchased goods from M/s Prabhat Electricals, Delhi ₹10,000 less 10% Trade Discount. Cheque was issued immediately and availed 2% Cash Discount on purchase price. (ii) Cheque was received from Abhay for the balance allowind him discountof 2%*. (iii) Cheque was received from Abhay for the balance due*. (iv) Sunil was unable to pay the full dues and offered to pay 75%, which was accepted. Cheque was dully received*. (v) Gave goods costing ₹ 1,000 as charity. These goods were purchased in Kolkata. (vi) In a competition held by the RWA where the shop is located on electric iron costing ₹ 500 was given as an award. It had been purchased from Prabhat Electricals, Delhi. (vii) A debt of ₹10,000 that was written off as bad debt in the past was received *(viii) Salaries amounting to₹ 15,000 provided in the books for the months of March, 2019 were paid through cheque*. Sales for the monthswere: Cash Sales ₹15,00,000 (Intra-state) and Credit Sales ₹ 3,00,000 (Inter-state) ₹9,00,000. Cheque Received from Debtors ₹ 2,00,000, Deposited Cash ₹15,00,000. (xi) Paid to creditors through cheques ₹ 8,90,000*. (xii) Bank Loan repaid during the month ₹ 20,000*. Inter-state transactions are subject to levy of IGST @ 12% and Intra- state transaction are subjected tolevy of CGST and SGST @ 6% each. GST is not levied on transaction marked with (*).