​Record the following transactions of Prabhat Electric Co., Delhi in the proper subsidiary books:**** 2018 Jan 1 Sold on credit to Grover & Co., Kanpur: 10 Crompton Water Coolers ₹6,000 each 5 Pedestal Fans ₹2,000 each Trade Discount 10%, charged IGST 12% Jan 5 Purchased on credit from Ram & Bros., Delhi: 25 Videocon Washing Machines ₹7,000 each 10 Wall Fans ₹1,500 each Trade Discount 25%, plus CGST and SGST 6% each Jan 10 Purchased for cash from Raja & Co., Delhi: 10 Electric Kettles ₹750 Plus CGST and SGST 6% each Jan 15 Sold to Mahesh Bros., Chandigarh: 5 Crompton Water Coolers ₹7,000 each 2 Pedestal Fans ₹2,500 each Charged IGST 12% Jan 18 Returned to Ram & Bros.: 2 Videocon Washing Machines being defective Jan 20 Purchased from Sethi & Co., Delhi: 20 Toasters ₹800 They charged CGST and SGST 6% each Jan 27 Mahesh Bros. returned one Crompton Water Cooler, it being defective