Prepare Two-column Cash Book of Vinod, Delhi from the following transactions: 2017 ₹ Oct. 1 Cash in Hand 25,000 Oct. 1 Cash at Bank 75,000 Oct. 7 Bought goods for ₹ 15,000 plus IGST 12% against cheque Oct. 8 Bought goods for ₹ 5,000 plus CGST and SGST 6% each Oct. 10 Honoured our own acceptance by cheque 5,000 Oct. 14 Paid petty expenses 150 Oct. 18 Ramesh who owed ₹ 5,000 became bankrupt and paid us 50 paise in a rupee Oct. 20 Received cash from Manohar 7,500 Allowed discount 250 Oct. 23 Withdrew from bank 4,000 Oct. 24 Paid to Ghanshyamdas & Co. 3,000 Received discount 100 Oct. 25 Withdrew from bank for personal expenses 3,000 Oct. 27 Sold goods for ₹ 11,000 plus CGST and SGST 6% against cash Oct. 28 Received cheque for goods sold for ₹ 9,000 plus CGST and SGST 6% each Oct. 29 Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it