Journalise the following transactions of Rakesh Agencies, Delhi (Proprietor Shri Rakesh):
| 2018 Jan 1 |
Rakesh commence business with cash |
50,000 |
| Jan. 2 |
purchases goods for cash |
10,000 |
| Jan. 5 |
purchased goods from Mohan,Delhi on Credit |
6,000 |
| Jan. 7 |
purchased furniture for office |
10,000 |
| Jan. 10 |
Sold goods for cash |
2,000 |
| Jan. 15 |
Sold goods to Ram, Delhi on credit |
8,000 |
| Jan. 20 |
cash sales |
5,000 |
| Jan. 25 |
paid to Mohan on account |
3,500 |
| Jan. 27 |
Ram returns goods |
3,000 |
| Jan. 28 |
paid salaries |
500 |
| Jan. 31 |
Rajected and returned 10% of goods supplied by Mohan |
9,000 |
CGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @12% on inter-state sale and purchase.
