Record the following services transactions of Gala Trading of Surat. 2.5 % CGST; 2.5 SGST and 5% IGST are applicable.
2019
May 1 Transport expense paid ₹ 8,000 to Shriram Transport by cheque.
8 Paid insurance premium for office of ₹ 5,000 by cheque.
12 Paid advertisement expense of ₹ 10,000 to Royal Ad. Co. of Mumbai (Maharashtra) by cheque.
15 Received commission of ₹ 4,000 by cheque.