Following transactions of Ramesh Delhi for April, 2018 are given below. Journalise them.

2018		₹
April 1	Ramesh started business with cash	1,00,000
April 1	Deposited cash to open a current account with Bank	70,000
April 3	Bought goods for cash	5,000
April 13	Sold goods to Krishna, Panipat (Haryana) on credit	1,500
April 20	Bought goods from Atul, Karnal on credit	2,250
April 24	Received from Krishna	1,450
	Allowed him discount	50
April 28	Paid cash to Shyam	2,150
	Discount allowed by him	100
April 30	Cash sales for the month	8,000
April 30	Paid rent	500
April 30	Paid salary	10,000

CGST and SGST is levied @ 6% each on intra-state sale and purchase. IGST is levied @12% on inter-state sale and purchase.

Books of Ramesh Journal
Date	Particulars		L.F	Debit Amount (₹)	Credit Amount (₹)
2018
April 01	Cash A/c	Dr.		1,00,000
	To Capital A/c				1,00,000
	(Ramesh started business with Cash )
April 02	Bank A/c	Dr.		70,000
	To Cash A/c				70,000
	(Cash paid into Bank)
April 03	Purchases A/c Input CGST A/c Input SGST A/c	Dr. Dr. Dr.		5,000 300 300
	To Cash A/c				5,600
	(Purchased goods for cash @ 6% CGST and SGST )
April 13	Krishna	Dr.		1,680
	To Sales A/c To Output IGST A/c				1,500 180
	(Sold goods to Krishna on credit @ 12% IGST)
April 20	Purchases A/c Input IGST A/c	Dr. Dr.		2,250 270
	To Atul A/c				2,520
	(Bought goods from Atul on credit @ 12% IGST)
April 24	Cash A/c	Dr.		1,450
	Discount Allowed A/c	Dr.		50
	To Krishna				1,500
	(Received cash from Krishna and discount allowed)
April 28	Shyam	Dr.		2,250
	To Cash A/c				2,150
	To Discount Received A/c				100
	(Paid to Shyam and discount Received)
April 30	Cash A/c	Dr.		8,960
	To Sales A/c To Output CGST A/c To Output SGST A/c				8,000 480 480
	(Sold goods for cash @ 6% CGST and SGST)
April 30	Rent A/c	Dr.		500
	Salary A/c	Dr.		10,000
	To Cash A/c				10,500
	(Rent and salary were paid)