Prepare Purchases and Sales Book from the following transactions of Rahul, Bengaluru: 2019 Jan. 1 Bought from M/s. Uma Datt, Mumbai: 1,000 Registers ₹ 80 each 50 Reams Paper ₹ 250 per ream Less: Trade Discount 25% Plus: IGST 5% Jan. 2 Sold to Shri Dayal, Bengaluru: 250 Registers ₹ 85 each 5 Reams paper ₹ 300 per ream Charged CGST and SGST 2.5% each Jan. 8 Bought from BILT, Delhi: 100 Reams Ruled Paper ₹ 600 per ream Less: Trade Discount 15% Plus IGST 5% Jan. 12 Sold to Gupta Bros., Delhi: 250 Registers ₹ 85 each 50 Reams Ruled Paper 700 per ream Less: Trade Discount 5%, charged IGST 5% Jan. 18 Sold to Ram Saran Das: 20 copies Double Entry Book Keeping ₹ 85 each Jan. 25 Bought from Hari Ram, Delhi: 1,000 pens ₹ 10 each Less: Trade Discount 15% Plus IGST 5% Jan. 31 Sold to Rishi Kumar, Bengaluru: 300 Registers ₹ 90 each 50 Reams Ruled Paper ₹ 700 per ream 20 Reams Paper ₹ 300 per ream Less: Trade Discount 10%, charged CGST and SGST 2.5% each