You are to open the books of Rajesh Prabhu, Gurugram (Haryana) a trader, through the Journal to record the assets and liabilities and then to record the daily transactions for the month of April, 2018. A Trial Balance is to be extracted as on 30th April, 2018: 2018 April 1 Assets: Premises ₹ 2,00,000; Delivery Van ₹ 50,000; Fixtures ₹ 5,000; Stock ₹ 75,000; Debtors: Hariharan ₹ 30,000; Rajhans ₹ 50,000; Cash at Bank ₹ 45,000; Cash in Hand ₹ 30,000 Liabilities: Creditors: Jawahar ₹ 1,00,000; Vikas ₹ 45,000; Telephone Expenses Payable ₹ 4,000; Output CGST– ₹ 240; Output SGST– ₹ 240; Electricity Expenses Payable ₹ 4,520; Salaries Payable ₹ 7,000. April 1 Paid rent by cheque ₹ 5,000 April 2 Goods purchased on credit from Prabhat, Delhi ₹ 15,000; Rajan, Delhi ₹ 8,000; Passi, Delhi ₹ 7,000 April 3 Goods sold on credit to Rakesh, Gurugram ₹ 17,000; Devender, Delhi ₹ 25,000; Paid Telephone Bill, CGST and SGST by Cheque April 4 Paid the bill of petrol expenses for Delivery Van ₹ 5,700* April 5 Cash drawings by Rajesh Prabhu ₹ 4,000* April 7 Paid salaries for the month of March, 2018 ₹ 7,000* April 9 Cash sales ₹ 5,000 April 11 Goods returned by Rakesh ₹ 5,000; Devender ₹ 1,000 April 12 Received cheques from debtors: Hariharan ₹ 20,000; Rajhans ₹ 40,000* April 16 Goods returned to Prabhat ₹ 4,000; Rajan ₹ 1,000 April 20 Cheques issued to creditors: Jawahar ₹ 50,000; Vikas ₹ 10,000* April 22 Received cheques from Hariharan ₹ 10,000; Rajhans ₹ 10,000; Rakesh ₹ 10,000; Devender ₹ 5,000; Cheques received from Rakesh and Devender are dated 25th May, 2018*. April 24 Cheques from Rakesh and Devender were discounted from bank paying interest 10% p.a.* April 25 Received cash from Devender in full settlement ₹ 21,000* 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 (*).