The following are the transactions of Kamal, Delhi for the month of July, 2017:(All cheques are paid into the Bank on the day received.) 2017 July 1 Started business with ₹ 1,00,000 as capital, of which ₹ 70,000 was by cheque deposited into bank Bought goods from S. Raj, Delhi ₹ 10,000 less Trade Discount 10%* July 2 Sold goods to R. Mukherjee, Kolkata ₹ 5,000** July 4 Goods returned to S. Raj ₹ 3,000 and paid him by cheque ₹ 6,800 (discount allowed ₹ 256) July 5 Goods purchased from D. Seth, Patna ₹ 20,000** Bought old Computer for cash for office use ₹ 5,000 July 6 Goods returned by R. Mukherjee ₹ 2,000 Bought goods from Rahul, Delhi ₹ 5,000 and paid by cheque* July 8 Sold goods to D. Dass, Kolkata ₹ 10,000 less Trade Discount 5%** July 9 Bought goods from M. Dey, Kolkata ₹ 15,000 less trade discount 5%** Sold goods to R. Mukherjee, Kolkata ₹ 12,000** Goods returned by D. Dass ₹ 3,000. July 10 Cash withdrawn by Kamal for household expenses ₹ 2,500 July 11 Received from R. Mukherjee ₹ 8,600 (discount allowed ₹ 400) July 14 Cash sales ₹ 3,300* Sold goods to T. Rana, Delhi ₹ 20,000* Bought goods from D. Seth, Patna ₹ 12,000** July 17 Sold goods to D. Dass, Kolkata ₹ 10,000** Paid by Cheque to D. Seth ₹ 9,000 (discount allowed ₹ 500) July 20 Goods purchased from M. Dey, Kolkata ₹ 6,000** Cash received from T. Rana ₹ 13,000 (discount allowed ₹ 500) July 25 Cash deposited into bank ₹ 3,500 Goods returned to M. Dey ₹ 4,000 out of purchase made on 9th July July 28 Sold goods to T. Rana, Delhi ₹ 15,000* Goods taken by Kamal for personal use ₹ 2,500. These goods were purchased from Rahul. July 31 Paid wages ₹ 480 T. Rana became insolvent and 50 paise in the rupee realised from his estate. Transaction marked* are intra-state transactions subject to CGST and SGST 6% each.Transactions marked** are inter-state transactions subject to IGST 12%.Pass above transactions through suitable books of original entry. Post them to Ledger accounts and draw up a Trial Balance.