Write up Purchases and Sales Books from the following transactions of Kalyan Silks, Kochi, Kerala given for April, 2019 and post the totals in the Ledger. 2019 April 1 Purchased from Ram Prasad, Chennai: 100 metres Silk ₹ 400 per metre 75 metres Velvet ₹ 150 per metre Plus IGST 12% April 10 Sold to Rati Ram, Ahmedabad: 60 metres Silk ₹ 500 per metre 10 metres Velvet ₹ 200 per metre Charged IGST 12% April 12 Sold to Ramaswami, Kochi 10 metres Silk ₹ 550 per metre 10 metres Velvet ₹ 200 per metre Charged CGST and SGST 6% each April 18 Roop Narain & Sons Kochi purchased from us: 10 metres Silk ₹ 550 per metre 5 metres Velvet ₹ 200 per metre Allowed Trade Discount 10%, charged CGST and SGST 6% each April 22 Purchased from Man Mohan Lal, Varanasi: Shirting Cloth ₹ 10,000 Sarees ₹ 60,000 Received Trade Discount 10%, plus IGST 12% April 23 Sold to Brij Mohan & Bros., Mathura: Shirting Cloth ₹ 7,000 Sarees ₹ 25,000 Charged IGST 12%