Record the following transactions in the books of Sahdev & Sons assuming all transactions have been entered within the state of Bihar, Charging CGST and SGST 9% each. (i) Bought goods from Nanak Bros. for ₹ 4,00,000 at 10% trade discount and 3% cash discount on purchase price. 25% of the amount paid at the time of purchase. (ii) Sold goods to Kumar & Sons. for ₹ 2,00,000 at 20% trade discount and 5% cash discount on sale price. 60% of the amount received by Cheque. (iii) Received from Gopi Chand ₹ 38,000 by Cheque after deducting 5% cash discount. (iv) Paid ₹ 20,000 for rent by Cheque. (v) Paid ₹ 50,000 for salaries by Cheque. (vi) Goods worth ₹ 10,000 distributed as free samples. (vii) ₹ 5,000 due from Chanderkant are bad-debts. (viii) Sold household furniture for ₹ 15,000 and the proceeds were invested into business.