On 1st January, 2018, Ram of Kolkata commenced business with a capital of ₹ 50,000 and entered into following transactions:Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2018. The Cash Book must be balanced. 2018 ₹ Jan. 1 Opened a Bank Account and Deposited 12,500 Purchased Goods in Cash* 20,000 Purchased furniture for Shop* 5,000 Sold goods to R. Raman, Kolkata* 5,000 Jan. 2 Bought goods from Man Mohan, Delhi 10,000 Jan. 3 Bought stationery for cash 1,000 Jan. 5 Received cash from R. Raman 5,300 Discount allowed to him 300 Jan. 6 Sold goods to Bimal, Kolkata* 7,500 Jan. 8 Bimal returned part of the goods supplied on the 6th instant 1,500 Jan. 10 Paid cash into bank 1,000 Jan. 12 Paid wages in cash 1,500 Jan. 13 Bought on credit from the Union Furniture Co., Kolkata office desk* 1,500 Jan. 19 Paid wages in cash 1,500 Jan. 21 Paid Man Mohan by cheque 10,700 Discount received 500 Jan. 21 Sold goods to Ramesh, Guwahati including IGST** 6,720 Jan. 22 Received cheque from Bimal 6,000 Jan. 23 Bought goods from Man Mohan, Delhi** 7,000 Jan. 24 Drew by cheque for private use 2,000 Jan. 27 Paid wages in cash 1,500 Jan. 31 Rent due to landlord* 1,000 Transactions marked* are intra-state transactions subject to CGST and SGST 6% each.Transactions marked** are inter-state transactions subject to IGST 12%.