R. Chetan has the following balances in his books on 1st March, 2018:Cash ₹ 15,400; Cash at Bank ₹ 82,500; Stock ₹ 1,92,500; Plant and Machinery ₹ 4,40,000.Sundry Debtors: Rajesh ₹ 27,500; James ₹ 13,750.Sundry Creditors: Rao ₹ 19,250, Samanta; ₹ 35,750; Capital ₹ 7,16,650.The following are the transactions for the month of March 2018: 2018 ₹ March 1 Cash Sales* 2,000 March 2 Purchases machinery by cheque* 5,000 March 4 Paid salaries by cheque 2,750 March 7 Paid wages in cash 440 March 9 Rajesh settled his account by cheque less 5% discount March 11 Sold goods on credit to James, Patna** 10,000 March 13 Sent a credit note to James for goods returned** (Including IGST reversed) 2,240 March 18 Paid Rao by cheque in full settlement 18,000 March 20 Took loan from Bank of Baroda 50,000 March 22 Withdrawn from bank for private purposes 2,500 March 25 Bought goods on credit from Samanta, Delhi** 5,000 March 27 Paid corporation tax by cheque 1,155 March 30 Cash sales (Including CGST and SGST 6% each) and paid into bank 4,480 March 31 All cash in hand, with the exception of ₹ 825 retained for change, was paid into the bank Transactions marked* are intra-state transactions subject to CGST and SGST 6% each. Transactions marked** are inter-state transactions subject to IGST 12%Record these transactions in his subsidiary books, post to the Ledger and prepare a Trail Balance as on 31st March, 2018.