Record necessary Journal entries in the books of Suman of Bihar assuming CGST @ 9% and SGST @ 9% : a. Bought goods 3,50,000 from Jharkhand. b. Sold goods for 2,00,000 Uttar Pradesh. c. Sold goods for 4,00,000 locally. d. Paid Insurance premium 30,000. e. Bought furniture for office 50000