Journalise the following transactions in the Journal of M/s. Gupta Brothers (Prop. Shri R. K. Gupta), Delhi and post them to the Ledger: 2018 ₹ March 1 Started business with cash* 2,00,000 March 2 Opened bank account with SBI* 80,000 March 4 Goods purchased from Raj, Jaipur (Rajasthan) 22,000 March 5 Goods purchased for cash 30,000 March 8 Goods sold to Naman, Delhi 12,000 March 10 Cash paid to Raj* 22,000 March 15 Cash received from Naman* 11,700 Discount allowed* 300 March 16 Paid wages* 200 March 18 Furniture purchased for office use 5,000 March 20 Withdrawn from bank for personal use* 4,000 March 22 Issued cheque for rent 3,000 March 23 Goods taken for household purpose. These goods were purchased from Raj 2,000 March 24 Drawn cash from bank for office use* 6,000 March 26 Commission received 1,000 March 27 Bank charges 300 March 28 Cheque issued for insurance premium of Proprietor* 3,000 March 29 Paid salary* 10,000 March 30 Cash sales 20,000 Inter-state transactions are subject to levy of IGST 12% and Intra-state transactions are subject to levy of CGST and SGST 6% each. GST is not levied on transactions marked with (*).