Prepare Two-column Cash Book from the following transactions of Mani, Kochi; 2018 March 1 Cash in Hand ₹ 15,000; Cash at Bank ₹ 5,000 March 3 Purchased goods for cash ₹ 6,720 including CGST and SGST 6% p.a; received discount of ₹ 220 March 5 Deposited into bank ₹ 5,000 March 7 Cash sales ₹ 10,000 plus CGST and SGST 6% each March 10 Cash withdrawn from Bank for Office use ₹ 2,000 March 15 Received three months post dated cheque of ₹ 20,000 from Raj and deposited in the bank on the same day, discounted from bank paying discounting charges ₹ 750 March 18 Received cheque from Deepak for ₹ 5,000 (not banked), allowed discount ₹ 200 March 20 Cheque received from Deepak deposited in Bank March 22 Paid to Chandra by cheque ₹ 2,500; received discount ₹ 100 March 25 Withdrew from bank for personal use ₹ 1,000 March 28 Sold goods on credit to Ashok Mitra, Kolkata ₹ 10,000, charged IGST 12% March 30 Purchased goods on credit from Chander, Delhi ₹ 20,000, paid IGST 12% March 31 Received cheque from Ashok Mitra ₹ 5,000 and deposited in bank, allowed cash discount ₹ 200