​Record the following transactions of Prabhat Electric Co., Delhi in the proper subsidiary books: 2019 Jan. 1 Sold 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 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