Shri S. K. Gupta, Chandigarh commenced business on 1st April, 2018 with a capital of ₹ 1,20,000 of which ₹ 60,000 was paid into his Bank Account and ₹ 60,000 retained as cash . His other transactions during the month were as follows: 2018 ₹ April 2 Bought office furniture 20,000 April 5 Purchased goods 16,000 April 8 Purchased goods from Ramesh, Chandigarh 11,000 April 12 Sold goods to Sameer, Delhi 21,000 April 13 Purchased stationery for cash 1,800 April 13 Paid to Ramesh in cash* 10,000 Discount allowed by him* 1,000 April 17 Withdrawn cash for office use* 4,000 April 18 Sen of Chandigarh sold goods to S.K. Gupta 30,000 April 19 Cash received from Sameer* 20,000 Allowed him discount* 1,000 April 20 Sold to Raj Banwari, Delhi 40,000 April 28 Cash sales 1,400 April 30 Paid salary by cheque* 8,000 April 30 Paid rent by cheque 5,000 April 30 Paid telephone expenses by cheque 2,000 April 30 Paid cash into bank* 2,000 Inter-state transactions are subject to levy of IGST 12% and Intra-state transactions are subject to levy of CGST and SGST 6% each. GST is not levied on transactions marked with (*).Journalise the above transactions and post them to the Ledger.