On 1st April, 2018, the following were Ledger balances of M/s. Ram & Co., Delhi: Cash in Hand ₹ 300; Cash at Bank ₹ 7,000; Bills Payable ₹ 1,000; Zahir (Dr.) ₹ 800; Stock ₹ 4,000; Gobind (Cr.) ₹ 2,000; Sharma (Dr.) ₹ 1,500; Rahul (Cr.) ₹ 900; Capital ₹ 9,700. Transactions during the month of April, 2018 were: 2018 ₹ April 2 Bought goods from Gobind, Delhi 900 April 3 Sold goods to Sharma, Kanpur 1,000 April 5 Bought goods from Rahul, Delhi 1,200 April 8 Sold goods to Zahir, Kolkata 500 April 15 Paid Gobind by cheque* 1,500 April 18 Received from a cheque of 2,000 Allowed him discount* 50 April 20 Sold goods to Sharma, Kanpur 800 April 20 Paid rent by cheque 200 April 25 Sold goods to Zahir, Kolkata 1,000 April 30 Paid salaries in cash* 300 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 (*).Post the above transactions to the Ledger and prepare the Trial Balance on 30th April,2018.[Trial Balance Total- ₹ 18,148]