Prepare Returns Inward and Return Outward Books of Manoj, Mumbai from the following transactions and post them into Ledger Accounts: 2019 March 1 Mathur Bros., New Delhi, returned: 5 pairs of Shoes for being defective ₹ 2,000 per pair Less: Trade Discount 10%, IGST was charged 18% March 5 Returned to Kanpur Leather Private Ltd., Kanpur: 100 pairs of Chappals being not up to the approved sample. They were purchased ₹ 300 per pair Less: Trade Discount 15% IGST was paid 18% March 12 Baluja Shoes Co., Mumbai, returned 12 pairs of ladies chappals sold to them ₹ 4,000 per pair Less: Trade Discount 10%, CGST and SGST was charged 9% each March 20 Returned to Bata Shoes Pvt Ltd., Mumbai: 100 pairs B.S.C Canvas Shoes ₹ 500 per pair Less: Trade Discount 15% CGST and SGST was paid 9% each ​