Journalise the following transactions of Satish, Noida (UP): 2018 Jan 1 Jan 2 Jan 3 Jan 4 Jan 4 Jan 6 Jan 8 Jan 9 Jan 15 Jan 25 Jan 27 Jan 31 Jan 31 ​Jan 31 Started business with cash Opened Bank Account by cheque from Saving Account Bought goods from M/s. S. Singh & Co., Delhi Introduced additional capital by cheque Purchased computer against cheque from Computer Mart, Noida Paid for pastage Sold goods for cash Sold goods to M/s Sharda & Co., Delhi Paid to M/s S. Singh & Co. Discount allowed by them Sold goods to M/s Ray & Co., Kolkata Received cheque from M/s Sharda & Co. in full settlement of amount due from them Paid for electricity charges Paid rent of building by cheque. Half of the building is used by the proprietor for residential use. Drew for private use ₹ 40,000 60,000 20,000 5,000 15,000 150 4,000 10,000 19,500 500 5,600 9,750 1,000 5000 3,500 CGST and SGST is levied 6% each on intra-state sale and purchase. IGST is levied 12% on inter-state sale and purchase.