Journalise the following transactions in the books of Afzal, Kolkata and post them to the Ledger: 2018 ₹ Jan. 1 Started business with cash* 1,00,000 Jan. 3 Bought goods on credit from Gupta & Co., Delhi 20,000 Jan. 5 Cash sales 5,000 Jan. 8 Cash purchases 8,000 Jan. 10 Sold goods to Ahmed & Co., Lucknow 10,000 Jan. 11 Deposited cash in bank* 50,000 Jan. 13 Purchased a computer for office 20,000 Jan. 15 Took a loan from Mehboob* 70,000 Jan. 16 Goods returned by Ahmed & Co. 2,000 Jan. 17 Purchased furniture from Mehfil Mart, Kolkata 10,000 Jan. 18 Paid interest to Mehboob* 2,000 Jan. 19 Received claim from Ahmed & Co. for defects in goods supplied to them. Claim was accepted and rebate was allowed.* 1,000 Jan. 22 Paid rent by cheque 2,000 Jan. 24 Withdrew from bank* 20,000 Jan. 25 Sales of goods at counter after allowing trade discount of 10% 10,000 Jan. 26 Goods purchased from Gupta & Co., Delhi were destroyed by accident 10,000 Jan. 27 Advertisement expenses paid through bank 5,000 Jan. 28 Ahmed & Co. settled their account by cheque* 7,000 Jan. 29 Paid to Gupta & Co. by cheque* 18,000 Discount allowed by them* 2,000 Jan. 31 Sold old newspapers 500 Intra-state transactions are subject to levy of CGST and SGST 6% each whereas inter-state transactions are subject to levy of IGST 12%. Out of the above transactions, transactions marked (*) are not subject to levy of GST.