Pass Journal entries of M/s. Bhanu Traders, Delhi from the following transactions. Post them to the Ledger: 2018 ₹ April 1 Commenced business with cash* 1,50,000 April 2 Opened a bank account with PNB* 50,000 April 3 Purchased furniture 20,000 April 7 Bought goods for cash from M/s. Rupa Traders, Delhi 30,000 April 8 Purchased goods from M/s. Hema Traders, Chandigarh 42,000 April 10 Cash sales 30,000 April 14 Sold goods on credit to M/s. Gupta Traders, Kolkata 12,000 April 16 Rent paid 4,000 April 18 Paid Electricity expenses* 1,000 April 20 Received cash from Gupta Traders* 12,000 April 22 Goods returned to Hema Traders 2000 April 23 Cash paid to Hema Traders* 40,000 April 25 Bought postage stamps* 100 April 30 Paid salary to Mohan* 4,000 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 marked (*) are not subject to levy of GST.